9911796707
TMI Blog2007 (2) TMI 210X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 and 28 of 2005, 76 and 77 of 2004,683 of 2004 and 1141 and 1142 of 2005. The assessment years involved are: ----------------------------------------- T.C. No. Assessment year ----------------------------------------- TC 180 181/03 1983-84 TC 1119/04 and TC 28/05 1984-85 TC 76 77/04 1985-86 TC 683/04 1986-87 TC 207 208/03 1987-88 TC 1141 1142 1988-89 ----------------------------------------- These appeals are at the instance of the assessee. The assessee is an advocate by profession. The original assessment was completed on March 20, 1986, under section 143(3). Based on the materials seized in the search conducted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s against the returned income. Ultimately, the appellate authority accepted the returned agricultural income, however granted a partial reduction as regards the professional income. It may be seen that the pattern of treatment given to the appeals relating to the various assessment years was a uniform one. The aggrieved Revenue went on appeal before the Tribunal. So too the assessee. In the appeal preferred by the assessee he contended that when there were no fresh materials to be considered, the entire reassessments made for the years 1983-84 to 1986-87 were totally without jurisdiction. He contended that the reopening itself was purely on change of the opinion as such it was not maintainable. The assessee also questioned the estimation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble on record. That apart, he questioned the correctness of the order in not giving credit to the returned income under professional and agricultural income and the correctness regarding the chit contribution made by the assessee for the assessment years 1986-87 and 1987-88 when the assessee was an income-tax assessee. Learned counsel appearing for the appellant/assessee submitted that when the documents before the assessing authority were fully disclosed even at the original assessment stage, there was no ground for reopening the assessment. He also pointed out that the assessee was a leading lawyer in Coimbatore and the entire exercise on reopening was made on mere surmises and conjectures, without any material. He also stated that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsurate with the age of the trees. It was further held that the number of bunches and nuts was below normal. Consequently, as against the returned figure, the officer reduced the income shown from agriculture. The officer also commented that the assessee had a huge volume of professional engagements. As per the admission of a few parties, the advocate had collected fees, ranging from 10 per cent. to 15 per cent. and, thus, he made an addition at an average of 12.5 per cent. every year, to result in the estimation of income. The Commissioner (Appeals) took note of all the circumstances, particularly as regards the income from agriculture, which was supported by the village officer's certificate. Consequently, he held that the reduction of ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hough the Tribunal favoured the finding of the assessing authority, except for summary dealing of all the issues of assessment, there is no detailed analysis of the facts, projected by the assessee as well as the Revenue. Further, though there is extensive quoting from the Commissioner's order, absolutely, there are no reasons given in the order as to why the Commissioner's order was not accepted, to prefer the assessing authority's order. Hence, we are constrained to go in depth into the facts considered by the authorities below. Although the income returned, estimated and assessed vary from one year to another, yet considering the identical issues in all the years on the basis of estimation made, we accept the order of the Commissioner, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... asonableness in the approach of the Commissioner of Income-tax (Appeals), and in the absence of any materials forthcoming from either the assessee or the Revenue, we restore the order of the Commissioner, both on account of the income from agriculture as well as on the income on the professional front. As regards the contribution to the chit and the expenditure on the domestic front, the assessee had explained that the chit proceeds were utilized towards chit contribution as well as for household expenses. The appellate authority had discussed about the explanation given and found that the estimate on household expenses at Rs. 72,000 was excessive. He also noted that the assessing authority had not given a set off of the amount as against ..... X X X X Extracts X X X X X X X X Extracts X X X X
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