9911796707
TMI Blog2006 (5) TMI 306X X X X Extracts X X X X X X X X Extracts X X X X ..... es and perused the record. The relevant facts in this case are that there was search in this case of 20-6-2000 as a result of which assessment for the block period 1-4-90 to 20-6-2000 was made by the Assessing Officer under section 158BC of the Income-tax Act, 1961 vide order dated 25-6-2002 at an income of Rs. 6,77,323. The CIT(Appeals) had directed the Assessing Officer to give relief to the assessee in accordance with Chapters IV, VI VIA by following the judgment of the Chandigarh Bench of the Tribunal in the case of Satpal Singh v. ACIT 67 TTJ 602 . While giving appeal effect, relief was allowed to the assessee on account of salary and rental income of Rs. 3,55,999. The Assessing Officer allowed relief to the assessee. However, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , relief allowable to the assessee was nil . Reliance was placed on the decision of the Tribunal in the case of Bhag Chand Jain v. ACIT , 65 ITD 11 . It was contended that the decisions referred to in the order of the CIT(A) relate to such cases where tax was deducted at source and are therefore, inapplicable to the facts of this case. 4. In counter reply Learned counsel for the assessee contended that in this case search was conducted on 20-6-2000. Assessment was made on 28-6-2002. The CIT(Appeals) passed the order on 16-1-2003. Said order was confirmed by the ITAT vide order dated 27-6-2005. It was contended that since the order of the Assessing Officer is merged with the order of the CIT(Appeals) and ultimately with the order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the date of commencement of the search or the date of requisition, on the basis of such assessments; ( b )where returns of income have been filed under section 139 or in response to a notice issued under sub-section (1) of section 142 or section 148, but assessments have not been made till the date of search of requisition, on the basis of the income disclosed in such returns;" In this case, admittedly the due date for filing of the return had expired and assessee had not filed the return. The salary received by the assessee is recorded in the documents and in particular, in the salary certificate in form No. 16A. On the basis of the salary received by the assessee, the income did not exceed the maximum not chargeable to tax. The assess ..... X X X X Extracts X X X X X X X X Extracts X X X X
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