1989 (11) TMI 38

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..... was an assessee under the Income-tax Act. T. Appa Rao, individual, is not an assessee. Messrs Visakha Gouda Association filed a return taking advantage of the voluntary disclosure scheme. In that statement, Sri T. Appa Rao was shown as one of the partners. On that basis, the assessment of the assessee was reopened by issue of notice under section 148 of the Income-tax Act. No reply or explanation .....

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..... is based on no evidence. We cannot go into the adequacy of the evidence. In this case, it may be noted that no explanation was submitted nor was there any response to the notice issued to the Hindu undivided family. The appeals by the Hindu undivided family were all filed by Mr. T. Appa Rao only, representing the Hindu undivided family. Though it was stated in the appeals that he has taken loans .....

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