TMI Blog1992 (9) TMI 140X X X X Extracts X X X X X X X X Extracts X X X X ..... the IT Department as per the order of the ITO. No details about the date of survey have been given nor is there any material to show that the assessee was confronted with any material that might have been found prejudical to the interests of the assessee. However, even as per that survey as mentioned in the assessment order, at 8.30 A.M. cash of Rs. 62 was found in the shop which was being run by Shri Babu Lal. It is also stated that Shri Babu Lal had stated that he had been running the Halwai shop since 1978 and its net income was around Rs. 1,000 per month. The ITO, however, did not accept the returned income of the assessee showing income from interest at Rs. 3,000 and from property at Rs. 2,200 including S.O.P. He completed the assessm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... HUF and then club the income of all the three sons and of the deceased himself. He also drew our attention to the assessments of Shri Ram Gopal under the WT Act which were completed in 1989 adn they were also in the status of individual. He also drew our attention to the statements of Late Ram Gopal himself before the ITO in which he had confirmed that he had stopped the work of Halwai on account of his old age and that his eldest son was carrying on that business employing his second son Mohan Lal as his employee. Shri Ranka pointed out that although the ITO had completed the assessment of Shri Babu Lal for this assessment year on a protective basis, yet the matter had gone upto the Tribunal stage and this Bench of the Tribunal vide its o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epresentative and have also examined the material on record. We are satisfied that there is absolutely no material on record to uphold the orders passed by the authorities below in the face of the evidence which has been adduced before us and that evidence consists of the orders passed by the AOs in the earlier as well as in subsequent assessment years in the case of the assessee himself. Moreover, whereas the AO has alleged that the assessee has not adduced evidence to show that the sons have got separate sources of income, we are of the opinion that the AO has got no material on record to club the income of all the three sons with the income of the father even after having recorded the statements of Late Ram Gopal who was about 69 years o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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