Law:

Section:

Section 143 of the Income-tax Act, 1961 - Assessment - General Though it cannot be denied that a best is a matter of an estimation, yet even that is to be on materials which are capable of leading to a fair result in estimating income of a person; an estimation, hence, needs to be logical to lead one to arrive at a conclusion that it is fair. [A.Y 1983-84 to 1988-89] Though it cannot be denied that a best is a matter of an estimation, yet even that is to be on materials which are capable of leading to a fair result in estimating the income of a person. An estimation hence, needs, to be logical to lead one to arrive at a conclusion that it is fair. It is totally unsafe to estimate the income of a professional purely on the number of cases handled by him in any particular period. JUDGMENT Mrs. Chitra Venkataraman, J.-The sum and substance of the questions of law raised in all these appeals is, whether the Tribunal was correct in confirming the orders of assessment for the years under consideration, in estimating the professional income of the appellant ? Apart from the said question common in all the appeals, the assessee had also questioned the validity of the reopening under section 147 in T.C. Nos. 180 and 181 of 2003,1119 of 2004 and 28 of 2005, 76 and 77 of 2004, 683 of 2004 and 1141 and 1142 of 2005. 2. 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 3. 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 in the premises of the assessee on July 28,1987, the assessments for the assessment years 1983-84 to 1986-87 were re-opened. The assessment for the assessment year 1987-88 was completed based on the orders for 1983-84 to 1986-87. The assessee resisted the reopening contending that when the assessing authority had all the materials on hand at the time of completion of the assessment, re-opening of the assessment…

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