S.R. Nayak, J.—The assessee feeling aggrieved by the order of the learned single judge of this court, dated January 22, 1999, in Writ Petition No. 43139 of 1993 has preferred this writ appeal.

2. The facts in brief are :

3. The appellant who claims to be a civil contractor declared a total income of Rs.86,810 in his return of income filed on February 6, 1992, for the assessment year 1991-92. The return was accompanied by a profit and loss account, balance-sheet, statement of tax deducted at source, etc. The assessing authority in intimation under Section 143(1)(a) of the Income Tax Act, 1961 (for short, "the Act"), computed the total income of the appellant-assesses at Rs.5,21,760, as, while processing the return, he found that the assessee had short-totaled the gross bills received from the Karnataka Housing Board (K. H. B). Consequently, the assessing authority added the difference (Rs. 27,55,383 minus 23,20,428) of Rs.4,34,955 to the income declared by the appellant.

4. Aggrieved by the said action of the assessing authority, the appellant preferred revision under Section 264 of the Act before the Commissioner Income Tax, Karnataka-II, Bangalore. Before the Commissioner, th