1991 (2) TMI 35

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....assed by the Commissioner of Income-tax, Allahabad, under section 264 of the Income-tax Act, 1961. By the impugned order, the revision filed by the petitioner was dismissed. The petitioner had raised two contentions before the Commissioner which were considered. The first contention was in respect of unexplained investment in the purchase of bus which was brought to tax in the hands of the petitio....

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.... 4 annexed to the writ petition which purports to be a certified copy of the reply filed by Thana Incharge, Raniganj, dated January 16, 1984, in Original Case No. 38 of 1976, State v. Sugeer Kumar. The said case was instituted under section 112/123 of the Motor Vehicles Act on March 27, 1976, on the allegation that the petitioner was found plying the vehicle without permit. Relying upon this docum....

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....g on the final decision, such decision is not liable to be sustained and is vitiated in law. For determination of the question whether the vehicle had been put to use during the relevant previous year entitling the assessee to claim depreciation, the material referred to in annexure 4 to the writ petition was very much relevant and ought to have been taken into consideration before reaching the fi....