2004 (1) TMI 68

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..... peal No. 83/Delhi of 2002 for block period April 1, 1989 to July 27, 1999, and I. T. (SS) Appeal No. 1421 Delhi of 2002 for block period April 1, 1989, to July 27, 1999. In both the cases, the facts were common and hence, the Tribunal disposed of both the appeals by a common judgment and/or order. The Tribunal on the material placed before it, arrived at a conclusion that there were no search warr .....

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..... refore, whatever the property was found, namely, jewellery, money and bonds, etc., the assessees ought to have been assessed and the Tribunal ought not to have interfered with the order made by the Commissioner of Income-tax (Appeals). Interestingly, the Tribunal recorded a finding that no addition whatsoever has been made in either of the two cases on the basis of the assets found in the respec .....

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