2000 (2) TMI 744

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.... T.L.V. Iyer, Senior Advocate (K.D. Namboodri, S. Prasad and Poonam Prasad, Advocates, with him), for the appellant.   --------------------------------------------------   ORDER   The assessee is the appellant. He disclosed an additional income of Rs. 1,47,979.69 to the income-tax authorities for the assessment year 1984-85. Upon the basis of this disclosure, the assessi....

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....not from other sources. The Tribunal found that the sales tax authorities in the present case had not established that the income disclosed by the assessee had been derived from business transactions liable to sales tax. The presumption of the assessing authority in this behalf was belied by the fact that the income-tax authorities had accepted the sales turnover declared by the assessee. 2.. T....