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2011 (1) TMI 774 - HC - Income TaxSearch and seizure - Unaccounted income - on the ground that since a criminal case was pending under the Prevention of Corruption Act, 1988, the income tax authorities had no jurisdiction to pass assessment orders - The Assessing Officer on the basis of the oral and documentary evidence led before it vide its order dated 30.03.1988 repelled the contentions raised by the assessee that the items in Group II & Group III belonged to his wife and treated it as income in the hands of the assessee S.K. Bahadur; CIT (Appeals) had confirmed the findings of the Assessing Officer; additions made in the income of the assessee were re-affirmed - In the instant case as well when the wealth tax return was filed on 30.10.1984 by Smt. Asha Bhatnagar, there was no conceivable reason to entertain even a suspicion or surmise that one month and four days later, the Anti-Corruption Branch would make a house search of the husband of the assessee - The questions and queries put to her all related to her savings in her name prior to the marriage period as also in the period thereafter Presumptions have been made; statement on oath of Smt. Asha Bhatnagar has been repelled cursorily although she had in detail explained the circumstances under which she had made her savings; her earning earned by tuition; amounts received by her in terms of the Will of her father in law enabling her to purchase the aforenoted properties as noted in Group II in her own name - The conclusions reached by the Tribunal should not be coloured by any irrelevant considerations or matters of prejudice and if there are any circumstances which required to be explained by the assessee, the assessee should be given an opportunity of doing so - Appeals are allowed
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