TMI Blog1991 (12) TMI 77X X X X Extracts X X X X X X X X Extracts X X X X ..... e of the assessee cash amount of Rs. 41,000 was found. It is alleged that the assessee made contradictory statements about that amount. In the assessment proceedings, the ITO noted that there was no satisfactory explanation about the possession of said amount. He accordingly added the said amount as income from undisclosed sources, in the assessment for assessment year 1980-81. Against that assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Act and pleaded that the addition could have been made only in assessment year 1979-80 and not in assessment year 1980-81 and as such the addition should be deleted in exercise of powers under section 154 of the Act. The ITO refused to rectify the order. According to him the original assessment order had been confirmed by the CIT by his order under section 264 of the Act and as such it coul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 154 of the Act after the Commissioner had dismissed the revision petition. 4. The rival submissions have been considered. Section 154(1A) is as follows : " Where any matter has been considered and decided in any proceeding by way of appeal or revision relating to an order referred to in sub-section (1), the authority passing such order may, notwithstanding anything contained in any law for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... O in proceedings under section 154 of the Act. This submission cannot be accepted. The question whether the amount was assessable in assessment year 1979-80 or in assessment year 1980-81 was only one of the aspects of the subject matter before the learned Commissioner. It is not altogether a different subject matter. All the arguments that could be made pertaining to addition of Rs. 41,000 would f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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