9911796707
TMI Blog1991 (1) TMI 46X X X X Extracts X X X X X X X X Extracts X X X X ..... 961, the assessee is asking this court to direct the Tribunal to state the following questions in respect of the assessment years 1983-84 and 1985-86. The questions relating to the assessment year 1983-84 are : " 1. Whether, under the facts and circumstances of the case, the Tribunal was justified in sustaining an addition of Rs. 49,725 on account of unexplained investment in the construction of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 1985, and thus the assessment was vitiated for want of proper opportunity of hearing to the assessee ? 4. Whether the Tribunal was wrong in adding the sum of Rs. 49,725 to the income of one year despite the fact that the income from business was held to be Rs. 10,000 only and there was no other source of income except the past savings ?" The questions relating to the assessment year 1985-86 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing that the income of the assessee was too meagre in past years ? 4. Whether the Tribunal was not justified in sustaining the orders passed by the Income-tax Officer and the Appellate Assistant Commissioner in view of the fact that the return was filed on December 26, 1985, and ex parte assessments were made on December 27, 1985, without affording proper opportunity of hearing to the assessee a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ia, showed certain investment in construction of a house property. Since the assessee practically gave no explanation, additions were made on that account. The mere fact that the assessee is an 80-year old man cannot be an explanation for non-participation or for not making an attempt to establish his contentions. The applications are, accordingly, dismissed. - - TaxTMI - TMITax - In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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