2008 (8) TMI 1050

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.... Respondent : Mr. S. Krishnan ORDER BADAR DURREZ AHMED, J (ORAL) 1. This is an appeal filed by the revenue in respect of the assessment year 1991-92 and is directed against the order dated 15.02.2006 passed by the Income Tax Appellate Tribunal in ITA No. 4787/Del/2003. The impugned order is a composite order in respect of the assessment years 1991-92, 1992-93, and 1993-94. Separate appeal....

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....ned counsel for the appellant is that the assessee was a professional cricketer and he did not disclose this fact before the Assessing Officer and consequently, the re-assessment proceedings would be valid in as much as, the case would squarely fall within the proviso to Section 147 of the said Act. 4. On the other hand, it is contended on behalf of the learned counsel for the respondent that t....

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....one-day matches, whole of the income was claimed as exempt. From the assessment order dated 28.08.1992 it is apparent that the circular was considered in detail. In fact, after construing the said circular, the Assessing Officer added back an amount of Rs 3,600/- per match in respect of test matches in India after construing the terms of the circular. It cannot, therefore, be said that the assessm....

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....ficer granted the assessee exemptions under the circular and added back the said sum of Rs. 3,600/- per match for test matches in India, based upon the circular, clearly implies that the Assessing Officer had considered the assessee to be a ameteur cricketer. He submitted that it is only in the assessment proceedings for the assessment year 1994-95 that the Assessing Officer took a different view ....