2015 (8) TMI 228

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.... civil miscellaneous petition has been preferred 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 not....

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....Assessment order was passed by this appellant under Section 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....

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....ent. The income is a salaried income therefore, it cannot 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....