K. SURENDRA MOHAN, J.

1. The petitioner has filed this writ petition challenging Ext. P16 order of the respondent by which, an application for refund of tax paid for the assessment year 1996-97 has been rejected. The issue relates to the assessment year 1996-97. The petitioner was a homeopathy practitioner. It is stated that he has stopped practice at present and is aged 87 years. A search was conducted at the petitioner's clinic and residence on 30/12/1994 and 24/01/1995. Based on the search, assessments were completed on the petitioner. Various discrepancies were found. The discrepancies were found in the stock of medicines in his pharmacy. Therefore, additions were made and the assessment was completed.

2. Aggrieved by the action of the respondent, the petitioner had filed an appeal to the Commissioner of Income Tax (Appeals), Cochin. The Appellate Authority granted a limited relief in the matter. Not satisfied with the relief granted, the petitioner approached the Income Tax Appellate Tribunal. Aggrieved by the relief granted to the petitioner, the Revenue also preferred cross objections to the Tribunal, challenging the findings of the Appellate Authority. Ext. P3 is a