Law:

Section:

JUDGMENT M.R. Shah, J. - The present Reference, at the instance of the Revenue, has been made by the learned Income Tax Appellate Tribunal (Hereinafter referred to as "the Tribunal"), referring the following substantial question of law arising out of the order of the learned Tribunal dated 14.9.1998 in M.A. No. 87/Ahd/96, for the opinion of this Court: "Whether the Appellate Tribunal is right in law in entertaining the assessee's miscellaneous application again when once the MA has been considered and rejected by the same authority?" 2. That the assessee, Shri Maganlal L. Mehta, (since dead), initially was running Bhabha Dinning Hall and Bhabha Guest House. Subsequently, he transferred the business to his two sons and provided labour to them. On 11.9.1984, a search operation was conducted by the Income Tax authorities under section 132 of the Act at the residential premises of the assessee resulting in the seizure of certain unexplained assets. A diary was also seized during the search operation. The Assessing Officer passed the assessment order making various additions inclusive of the addition of Rs. 4,90,000/- made on the basis of the entry appearing in the seized diary and passed the assessment order for the Assessment Year 1984-85. Then in appeal, the learned CIT(A) vide his order dated 19.7.1998 confirmed the addition of Rs. 4,90,000/ made on the basis of entries appearing in the seized diary, as above. On certain grounds, the CIT(A) restored other additions to the file of the AO. The assessee preferred appeal being ITA No. 2344/Ahd/88 before the learned Tribunal against the order of the CIT(A). During the pendency of the said appeal to the learned Tribunal, the AO to whom the matter was restored by the CIT(A) reframed afresh assessment on 27.3.1991, inter alia, making an addition of Rs. 3,33,413/- on the basis of the seized diary. Against the order of the AO, the assessee preferred appeal before the CIT(A) and CIT(A) vide his order dated 10.7.1991 allowed the plea of the assessee and deleted the addition of Rs. 3,33,413/- which was made on the basis of the seized diary. 3. That being aggrieved by and dissatisfied with the order passed by the CIT(A)…

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