2009 (4) TMI 27

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....s delivered by K.RAVIRAJA PANDIAN, J. - The revenue on appeal against the order of the Income Tax Appellate Tribunal, Madras 'D' Bench, Chennai, dated 30.06.2008 passed in IT(SS)A No.71/Mds/2004. 2. The facts as culled out from the statement of facts in the memorandum of grounds of appeal are as follows:- A search took place in the residential and business premises of Late Shri.C.Sudalaim....

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....see filed appeal and cross-appeal before the Tribunal. The Tribunal upheld the order of the Commissioner of Income Tax (Appeals) on the ground that the assessee had suppressed not only his non-agricultural income, but also his agricultural income.  Therefore, when the undisclosed part of the non-agricultural income is worked out, it is incumbent upon the Commissioner of Income Tax (Appeals) t....