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TMI Blog1988 (4) TMI 34X X X X Extracts X X X X X X X X Extracts X X X X ..... y and was assessed by the Income-tax Officer, Motihari, Bettiah, in terms of a scheme brought out by the Central Board of Direct Taxes in exercise of powers under section 119 of the Income-tax Act. The assessment of the Income-tax Officer was set aside by the Commissioner of Income-tax in exercise of powers under section 263(1) of the Income-tax Act, 1961. On appeal filed by the assessee, the Inc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice before passing the impugned order and so his order is not valid ? 3. Whether, on the facts and in the circumstances of the case, the Tribunal has rightly held that the impugned order of the Commissioner of Income-tax is based upon mere surmises and conjectures and is, therefore, not valid ? 4. Whether, in view of the decision of the Income-tax Appellate Tribunal, Patna, in the case of Smt. R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... IT v. Pushpa Devi [1987] 164 ITR 639 and CIT v. Rambha Devi [1987] 164 ITR 658. The questions were answered in favour of the Revenue and against the assessee. After fifty to sixty cases have been disposed of, Mr. K. N. Jain and Mr. N. P. Agrawal once again agitated the very same questions answered by this court in the cases of Pushpa Devi [1987] 164 ITR 639 and Rambha Devi [1987] 164 ITR 658. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the liability of the assessee, I am satisfied that the Income-tax Officer had framed the assessment without examining the details of the deposits appearing in various names ". This was all the consideration given by the Commissioner to the matter. Such an order of the Commissioner will certainly not stand the test of scrutiny by a Tribunal or by court. The Supreme Court (sic) observed that the Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by me today in Taxation Cases Nos. 114 and 115 of 1979 (CIT v. Smt. Pushpa Devi [1988] 173 ITR 445). For all the reasons recorded in that judgment as well as in the earlier case of CIT v. Pushpa Devi [1987] 164 ITR 639, all the questions referred to us must be answered in favour of the Revenue and against the assessee. The references are thus answered with consolidated costs of Rs. 250 payable b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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