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TMI Blog1984 (11) TMI 127X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to the additions of the two sums of Rs. 1,45,000 and Rs. 8,000 but the submissions made by him did not find favour with the CIT(A). 2. It is the background of the above facts that the assessee is in appeal before us contending in the various grounds of appeal which are unnecessarily full of argument and narrative that the ITO or the CIT(A) had no justification in adding to its total income the above mentioned two sums of Rs. 1,45,000 and Rs. 8,000. Mr. M. L. Vatwani, advocate, ld. authorised counsel of the assessee has taken us through a paper book which initially consisted of pages 1 to 25 and to which another page No. 26 has been added by submitting a Photostat copy of the certificate form United Bank Ltd., Kandhkot, Distt. Jacobabad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of assessing the same in the hands of the assessee. 3. On the other hand Shri M. K. Chakraborty, ld. Departmental Representative has submitted in reply that the aforementioned circular of the Board applied only to cases where the remittances from foreign countries did not exceed Rs. 50,000 on where the migrant assessee had no source of income inIndia. According to the ld. Departmental Representative the assessee had bought 1/3rd of a mill building on 4th Oct., 1962 when he happened to be in India for a period of nearly 3 months from 19th July, 1962 to 11th Oct., 1962 and, therefore, when a source of income already existed for him in India the Board circular was not applicable. Further according to the ld. Departmental Representative the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the CIT(A). 4. We have considered the rival submissions. We have carefully perused the orders passed by the ITO and the CIT(A) and the papers enclosed in the paper book consisting of 26 pages. Even though it would have been proper on the part of the assessee to have furnished copies of he assessment orders passed by the ITO's at Pakistan at the time of his assessment before the ITO of Gwalior, we have entertained the evidence now produced before us as we find that the assessee could not produce it earlier on account of the papers having been misplaced. The originals of the assessment orders and the counterfoils of challans have also been shown to us and we find that these are genuine papers received by the assessee from the Pakistani IT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order to settle down in India and that he had brought a sum of Rs. 1,50,000 with him for which the necessary bank documents were also with him. In these circumstances the explanation furnished by the assessee in respect of the deposit of Rs. 1,45,000 could not have been disbelieved. From the copies of the assessment orders made by the Pakistani authorities it drew appear that the assessee was doing business inPakistanand deriving a taxable income. If as a result of his bushiness activities in Pakistan the appellant was able to save a sum of Rs. 1,50,000 or 1,60,000 which was brought to India and which fact stood duly supported by the certificates of the bank issued under its seal, the ITO had no justification in assessing the sum of Rs. 1, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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