2000 (11) TMI 122

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....This writ petition has been filed against the order dated March 31, 1997, passed by the Commissioner of Income-tax, Agra, under section 273A of the Income-tax Act, 1961. Counter affidavit and rejoinder affidavits exchanged and we have heard counsel for the parties. For the relevant assessment year 1992-93, the assessee filed a return on August 31, 1992, showing an income of Rs. 33,387, but subs....

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.... arranging such bogus drafts. As yet the assessment has not been completed nor penalty imposed. However, the petitioner filed an application under section 273A before respondent No. 1 on August 18, 1993, copy of which is annexure 1. That application was rejected by the impugned order dated March 31, 1997, annexure 2 to the writ petition. It is alleged in para. 11 of the petition that the impugned ....

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....st 24 1993, after search and the statement given by Dr. Krishnappa on June 19, 1993. Hence, it is alleged that the return was filed only after the detection by the Department. In the revised return, the petitioner has surrendered only Rs. 70,000 for taxation and even now he has not surrendered the commission paid to receive this amount through alleged NRI account, as admitted by Dr. Krishnappa. He....

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....arious persons. In our opinion, this petition deserved to be allowed on the short ground mentioned in para. 18 of the writ petition, that neither the statement of S. N. Ladhani nor the report on enquiries with the Viyas Bank Ltd., Bangalore, and the report from the intelligence wing of the Department were confronted with the petitioner. The allegation in para. 18 of the writ petition has not been ....