2015 (8) TMI 228

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....ferred for restoration of Tax Appeal No. 14 of 2002, which was stood dismissed for default vide order dated 22nd April, 2013, due to nonappearance of the Advocate. 2. Notice has been issued by this Court upon the respondent to be served through personal service or through direct service by this petitioner, but, this petitioner is unable to serve the notice upon the respondent since long. 3. Coun....

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....ction 143(3) to be read with Section 158 BB(1)(c) to be read with Section 158 BC of the Income Tax Act, 1961 on 27th November, 1997 mainly for the reason that search was carried out on 21st November, 1996 in Canara Bank, Bistupur, Jamshedpur and it was found out that the respondent, who is retired Engineer and settled in his native village, had three bank account and he had not filed any return an....

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....t be considered to be of undisclosed nature. Tax must have been deducted from the salary income provided his salary is taxable. Looking to the order passed by the ITAT and looking to the evidences on record and looking to the facts and circumstances of the case and also looking to Section 158 BB(1)(c) to be read with Section 158 BC to be read with Section 143(3) of the Income Tax Act, 1961 it cann....