9911796707
TMI Blog2002 (11) TMI 69X X X X Extracts X X X X X X X X Extracts X X X X ..... eal - - - - - Dated:- 12-11-2002 - Judge(s) : N. V. BALASUBRAMANIAN., K. RAVIRAJA PANDIAN. JUDGMENT The judgment of the court was delivered by N.V. BALASUBRAMANIAN J.- The Income-tax Appellate Tribunal, in pur suance of the directions of this court has stated a case and referred the following questions of law in relation to the assessment of the assessee for the assessment year 1985-86. "1. Whether, on the facts and circumstances of the case, the Appellate Tribunal was right in law in holding that there is no error apparent on the face of the records? 2. Whether, on the facts and circumstances of the case, the Appellate Tribunal was right in law in declining to remand the matter to the assessing authority affording an opportunity to the applicant to prove the source of income?" The brief facts necessary for the disposal of the tax case reference are as under: The assessee is the wife of a senior advocate practising in this court. There were three assessments made, one on the assessee's husband in his individual capacity, another in the name of the assessee's husband as karta of the joint family and the third on the assessee. The assessments were made consequent to a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er (Appeals) was not justified in taking the view that the assessee, viz., the Hindu undivided family, had sufficient income and sufficient funds at its disposal to advance money to third parties. The Appellate Tribunal, taking note of the statements made by the assessee's husband and by the assessee and also the fact that revised returns were filed declaring that the amount advanced came out of the agricultural income after a long delay, came to the conclusion that it was an afterthought to cover up the situation. The Appellate Tribunal therefore set aside the order of the Deputy Commissioner (Appeals) wherein it was held that the income belonged to the Hindu undivided family. The Appellate Tribunal, however, on the basis of the statement made by the assessee as well as by her husband, came to the conclusion that the money was rightly assessed in the hands of the assessee. The Appellate Tribunal also took note of the fact that the revised returns were filed on behalf of the Hindu undivided family declaring huge agricultural income not only for the assessment year 1985-86, but also for the assessment years 1983-84 and 1984-85, unrelated to the extent of the lands owned, and held th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ugarcane, and, hence, all the materials were available on record, but the Appellate Tribunal failed to consider the materials at the time of disposal of the appeal. He also submitted that the assessee's husband is a leading senior advocate of this court and the Appellate Tribunal should have considered that it would have been fairly easy for him to give periodically a portion of his income to the assessee and, hence, the Appellate Tribunal should be directed to consider the petition on the merits. We are unable to accept the submission of learned counsel for the assessee. It must be remembered here that there were three assessments, one in the hands of the assessee, another in the hands of the assessee's husband in his individual capacity and the third in the hands of the Hindu undivided family. The Appellate Tribunal considered the question whether the Hindu undivided family would have sufficient resources to advance the money covered in the promissory note in the appeal filed in the case of the Hindu undivided family and held that the Hindu undivided family had no sufficient funds at its disposal to advance loans to third parties. Therefore it is not open to the assessee to cha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Further, the assessee in her petition has also not stated that there were certain glaring mistakes in the order of the Appellate Tribunal calling for rectification. As a matter of fact, it was found that the assessee had not pointed out any mistake in the order of the Appellate Tribunal. The petition filed by her clearly shows that the assessee sought for the remand of the matter back to the appellate authority or the Assessing Officer to show cause against the assessment of the amount as her undisclosed income. In the alternative, she pleaded that the assessee should be given an opportunity in the Appellate Tribunal itself. The prayer sought for implies that the assessee has not produced materials either at the time of appeal and she wanted an opportunity to place fresh materials before the Assessing Officer or the appellate authority or the Appellate Tribunal, as the case may be, and, hence, that would not constitute a mistake apparent from the record. The assessee could have asked for more time at the time of hearing of the appeal to assemble all available evidence and to produce the same, if the time was needed. The assessee had not done that, and it is not open to the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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