1988 (11) TMI 80

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....J. -The Income-tax Appellate Tribunal, Amritsar Bench, has referred the following question of law for the opinion of this court : "Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that action under section 147(a) was rightly taken by the Income-tax Officer against the assessee ?" In order to answer the question, some of the facts found by the Tribunal....

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....s. 20,000 as income of the assessee from undisclosed sources in reassessment proceedings and the order was upheld by the Appellate Assistant Commissioner and the Tribunal. The Tribunal followed the decision of this court in Hazi Amir Mohd. Mir Ahmed v. CIT [1977] 110 ITR 630 in upholding the addition. The Tribunal relied upon the following observations from the decision of this court (at p. 635) :....