1988 (11) TMI 80

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..... rred the following question of law for the opinion of this court : "Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that action under section 147(a) was rightly taken by the Income-tax Officer against the assessee ?" In order to answer the question, some of the facts found by the Tribunal have to be kept in view. In the account books of the assesse .....

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..... in reassessment proceedings and the order was upheld by the Appellate Assistant Commissioner and the Tribunal. The Tribunal followed the decision of this court in Hazi Amir Mohd. Mir Ahmed v. CIT [1977] 110 ITR 630 in upholding the addition. The Tribunal relied upon the following observations from the decision of this court (at p. 635) : "It would be a case where the Income-tax Officer has reaso .....

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