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TMI Blog2006 (9) TMI 111X X X X Extracts X X X X X X X X Extracts X X X X ..... on 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 that out of expenditure of Rs. 30,608, a sum of Rs. 17,000 was received from his son who was running a cloth shop at Baddi and a sum of Rs. 13,608 was received out of sale proceeds of agricultural produce and trees. He owned 33 kanals of agricultural land in District Hamirpur (HP). The Assessing Officer made addition of Rs. 95,050, taking into account payments made by one Suresh Sharma, liaison agent for the companies supplying electricity goods t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee, 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 liabilities upon the assessee." 5. Only contention raised by learned counsel for the appellant is that criminal proceedings in a corruption case are pending and the decision taken by the authorities, of addition to the income of the appellant may be conflict with the decision taken in criminal case. 6. We do not find any merit in this submission. 7. The scope of proceedings in a criminal case is different than the scope of proceedings in an income-tax a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly 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 disciplinary proceedings. If he is not guilty of the charges, his honour should be indicated at the earliest possible moment and if he is guilty, he should be dealt with promptly according to law. It is not also in the interest of administration that person accused of serious misdemeanour should be continued in office indefinitely, i.e., for long periods awaiting the result of criminal proceedings. It is not in the interest of administration. It only serves the interest of the guilty and dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 departmental enquiry. The enquiry in a departmental proceedings relates to conduct or breach of duty of the delinquent officer to punish him for his misconduct defined under the relevant statutory rules or law. That the strict standard of proof or applicability of the Evidence Act stands excluded is a settled legal position. The enquiry in the departmental proceedings relates to the conduct of the delinquent officer and proof in that behalf is not as high as in an offence in criminal charge. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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