TMI Blog2015 (8) TMI 228X X X X Extracts X X X X X X X X Extracts X X X X ..... must have been deducted from the salary income provided his salary is taxable. Looking to the order passed by the ITAT and looking to the evidences on record and looking to the facts and circumstances of the case and also looking to Section 158 BB(1)(c) to be read with Section 158 BC to be read with Section 143(3) of the Income Tax Act, 1961 it cannot be said that the income of the respondent was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... han, Adv. For the Respondent : None ORDER Per D N Patel, J. 1. This civil miscellaneous petition has been preferred for restoration of Tax Appeal No. 14 of 2002, which was stood dismissed for default vide order dated 22nd April, 2013, due to nonappearance of the Advocate. 2. Notice has been issued by this Court upon the respondent to be served through personal service or throu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondent assessee retired from the Government Department. He was an Engineer. Assessment order was passed by this appellant under Section 143(3) to be read with Section 158 BB(1)(c) to be read with Section 158 BC of the Income Tax Act, 1961 on 27th November, 1997 mainly for the reason that search was carried out on 21st November, 1996 in Canara Bank, Bistupur, Jamshedpur and it was found ou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... held by the Tribunal that the assessee was working as an Engineer under a Government Department. The income is a salaried income therefore, it cannot be considered to be of undisclosed nature. Tax must have been deducted from the salary income provided his salary is taxable. Looking to the order passed by the ITAT and looking to the evidences on record and looking to the facts and circumstances o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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