1982 (3) TMI 84

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....e Income-tax Act, 1961 ("the Act"). 2. The assessee is an individual. The assessment year is 1977-78 and the relevant previous year is the financial year ended 31-3-1977. 3. While framing the assessment for the year under appeal, the ITO made an addition of Rs. 32,100 on account of unexplained investment in the construction of a house property. Against the said addition, the assessee preferr....

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....e up in appeal before the Tribunal, wherein, inter alia, it was argued that the AAC was not justified in giving the deduction of Rs. 3,000. The Tribunal vide its order dated 31-8-1981 in IT Appeal No. 203 (All.) of 1981 set aside the order of the AAC and directed him to give his decision afresh "after giving to the department an opportunity of being heard and rebuttal in the light of the additiona....

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....section 143(3) for the assessment year 1977-78 in as much as finding on one of the grounds has not been given while disposing of the appeal. The appellant has taken the stand in the said ground that the investment in construction of house No. D-59/103, 0-7, Sigra, Varanasi, may be divided on pro rata basis in accordance with the quantum of investment made in a particular year. The fact has been ve....

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....so highlighted the fact that the point regarding the unexplained investment in the house property in question was also a subject-matter of appeal by the revenue before the Tribunal and, therefore, the order of the AAC had merged with the order of the Tribunal in the result that the AAC had lost jurisdiction over the case. The learned counsel for the assessee, on the other hand, strongly relied on ....