TMI Blog2006 (9) TMI 111X X X X Extracts X X X X X X X X Extracts X X X X ..... ted the final adjudication on the issue regarding the alleged receipt of money, the amount of which is being sought to be added to the income of the assessee ? (iv) Whether the addition to the assessee's income can be made on the basis of presumptions, conjectures and surmises ? (v) Whether corroboration of funds leading to the addition of an amount to the assessee's income is put on the basis of certain entries in a diary of a third person who has specifically denied on oath giving the payment ? (vi) Whether the learned Tribunal erred by deciding the issue with out referring to the material on record ?" 2. The assessee was working as a stenographer in Chandigarh administration. A search was conducted at the premises of the then Chief Engineer Mr. K. K. Jerath. The assessee was working as personal assistant to the said Chief Engineer. His premises were also searched. Certain loose slips were found during search relating to expenditure incurred by him for renovation of his ancestral house. His explanation was that the slips represented estimates likely to be incurred. He did not carry out renovation for want of funds but constructed a retaining wall. He further explained t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e presumed that Shri Suresh Sharma would have recorded the payments in the name of the assessee for no rhyme or reason. Since the diary was found in the course of search, the entries made in such diary are presumed to be correct unless otherwise proved. The assessee has simply denied the receipt of the amounts indicated in the diary. Whereas in the criminal case, a strong burden is to be discharged by the prosecution to establish the guilt of the assessee, in the income-tax proceedings the addition could be justified on the basis of entries of third party coupled with the recording of the detailed expenditure on the papers found in the course of search. Taking the totality of the facts and circumstances of this case into consideration, we are of the view that the Assessing Officer was justified to make the addition on account of unexplained investment in the renovation of house property which has been presumed to have been made out of the illegal gratification. Whether the illegal gratification was received by the assessee or not, may have to be decided in criminal proceedings. For the purpose of income-tax proceedings, the material, in our view, is sufficient to fasten the tax lia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e contending considerations is that the disciplinary enquiry cannot be and should not be delayed unduly. So far as criminal cases are concerned, it is well-known that they drag on endlessly where high officials or persons holding high public officers are involved. They get bogged down on one or the other ground. They hardly even reach a prompt conclusion. That is the reality in spite of repeated advise and admonitions, from this court and the High Courts. If a criminal case is unduly delayed that may itself be a good ground for going ahead with the disciplinary enquiry even where the disciplinary proceedings are held over at an earlier stage. The interests of administration and good Government demand that these proceedings are concluded expeditiously. It must be remembered that these proceedings are concluded expeditiously. It must be remembered that undesirable elements are thrown out and any charge of misdemeanour is enquired into promptly. The disciplinary proceedings are meant not really to punish the guilty but to keep the administrative machinery unsullied by getting rid of bad elements. The interest of the delinquent officer also lies in a prompt conclusion of the disciplina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provided that the offender shall make satisfaction to the public. So crime is an act of commission in violation of law or of omission of public duty. The departmental enquiry is to maintain discipline in the service and efficiency of public service. It would, therefore, be expedient that the disciplinary proceedings are conducted and completed as expeditiously as possible. It is not, therefore, desirable to lay down any guidelines as inflexible rules in which the departmental proceedings may or may not be stayed pending trial in criminal case against the delinquent officer. Each case requires to be considered in the backdrop of its own facts and circumstances. There would be no bar to proceed simultaneously with departmental enquiry and trial of a criminal case unless the charge in the criminal trial is of grave nature involving complicated questions of fact and law. Offence generally implies infringement of public, as distinguished from mere private rights punishable under criminal law. When trial for criminal offence is conducted it should be in accordance with proof of the offence as per the evidence defined under the provisions of the Evidence Act. Converse is the case of depar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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