1998 (9) TMI 42

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s. 50,000 made ? 2. Whether, when the Commissioner of Income-tax (Appeals) had remanded the matter for affording opportunity to the assessee, the Income-tax Appellate Tribunal was justified in law and on facts in entertaining the appeal and allowing the same?" The following identical question was suggested in Income-tax Applications Nos. 191 of 1998, 192 of 1998 and 194 of 1998. "Whether, the Appellate Tribunal is right in law and on facts in confirming the order passed by the Commissioner of Income-tax (Appeals) holding that the assessee had sufficient amounts of income and that the income should be assessed on substantive basis and not on protective basis ?" All these applications arise from the common order made by the Tribun....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....amily members of the assessee for the assessment year 1987-88 as under : Hitesh D. Joshi Rs. 17,700 Rajesh D. Joshi Rs. 3,000 Smt. Kirtiben Joshi Nil The income assessed in the hands of the family members was clubbed in the hands of the assessee for the assessment year 1987-88 and the same was assessed in his hand on substantive basis. On appeal preferred by the assessee as well as three other members of the family against the assessment so made for the assessment year 1987-88, the first appellate authority noted that Smt. Kirtiben Joshi earned income from stitching of saree falls, etc., and investment made in shares was properly explained. He therefore held that there was no justification in taxing the same on protective bas....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....The Commissioner of Income-tax (Appeals) thereafter, by his order dated October 27, 1994, allowed the appeals of the assessee, his wife and two sons for the assessment year 1987-88 by a common order. The Revenue did not prefer any appeal against that order. The Revenue appeals in the cases of the assessee's wife and two sons for the assessment year 1987-88 were, however, shown as pending though they were already decided by the Tribunal by its order dated February 22, 1994, while disposing of the appeal of the assessee for the assessment years 1985-86 and 1987-88. The Tribunal, therefore, treated the appeals in the cases of the assessee's wife and sons for the assessment year 1987-88 as having become infructuous and dismissed them as such, a....