TMI Blog1998 (9) TMI 42X X X X Extracts X X X X X X X X Extracts X X X X ..... come-tax (Appeals) had remanded the matter for affording opportunity to the assessee, the Income-tax Appellate Tribunal was justified in law and on facts in entertaining the appeal and allowing the same?" The following identical question was suggested in Income-tax Applications Nos. 191 of 1998, 192 of 1998 and 194 of 1998. "Whether, the Appellate Tribunal is right in law and on facts in confirming the order passed by the Commissioner of Income-tax (Appeals) holding that the assessee had sufficient amounts of income and that the income should be assessed on substantive basis and not on protective basis ?" All these applications arise from the common order made by the Tribunal on April 22, 1997, in Income-tax Appeals Nos. 2436 to 2438/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der : Hitesh D. Joshi Rs. 17,700 Rajesh D. Joshi Rs. 3,000 Smt. Kirtiben Joshi Nil The income assessed in the hands of the family members was clubbed in the hands of the assessee for the assessment year 1987-88 and the same was assessed in his hand on substantive basis. On appeal preferred by the assessee as well as three other members of the family against the assessment so made for the assessment year 1987-88, the first appellate authority noted that Smt. Kirtiben Joshi earned income from stitching of saree falls, etc., and investment made in shares was properly explained. He therefore held that there was no justification in taxing the same on protective basis, as it was her own income from her own investment. As regards the inc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctober 27, 1994, allowed the appeals of the assessee, his wife and two sons for the assessment year 1987-88 by a common order. The Revenue did not prefer any appeal against that order. The Revenue appeals in the cases of the assessee's wife and two sons for the assessment year 1987-88 were, however, shown as pending though they were already decided by the Tribunal by its order dated February 22, 1994, while disposing of the appeal of the assessee for the assessment years 1985-86 and 1987-88. The Tribunal, therefore, treated the appeals in the cases of the assessee's wife and sons for the assessment year 1987-88 as having become infructuous and dismissed them as such, as recorded in paragraph 7 of its order. The Commissioner of Income-tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the affidavit without giving the assessee an opportunity to cross-examine J. C. Dave at the time when he was alive, was in violation of the principles of natural justice. The Tribunal found that there was no material on record to prove that the assessee out of any undisclosed sources of income contributed towards the deposit to the extent of Rs. 50,000 in the bank account of J. C. Dave, out of which J. C. Dave gave gift/loan to the assessee's family members. It was therefore held that the addition made of Rs. 50,000 in the assessee's total income was not justified. It is obvious from the material on record and the findings of the Tribunal that the matter has been decided purely on appreciation of evidence and by reaching findings of facts ..... X X X X Extracts X X X X X X X X Extracts X X X X
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