COMMISSIONER OF INCOME TAX Vs. SHIV CHARAN MATHUR

JUDGEMENT

(1.) THIS appeal is filed by the Revenue, seeking to challenge, the order of the Tribunal, dt. 22nd July, 2004, where by the order of the CIT(A), dt. 26th Aug., 1996, was affirmed. The learned CIT(A) had set aside the order of the AO, passed consequent upon a notice under Section 148, making addition of Rs. 1,28.642.50.

(2.) THE facts, lie in the very narrow compass, in as much as, the assessee, at the relevant time, was sitting MLA, and former Chief Minister of the State, who had submitted his return of income, received by him as salary, and disclosing other incomes also, however notice under Section 148 was issued for the reason, that the assessee received a sum of Rs. 1.28.643 from the State Government, as reimbursement of medical expenses in the relevant previous year, which amount was contended to be, liable to be taxed, under Section 17, which had not been offered, for assessment in the return.

(3.) THIS order has been affirmed in appeal by the Tribunal.