By the Court.—The present income tax appeal under Section 260-A of the Income Tax Act, 1961 has been filed by the revenue against the order dated 31.8.2009 passed by the Income Tax Appellate Tribunal, Agra Bench, Agra.

2. The appeal arises from the block assessment proceedings in the case of the assessee, a medical doctor, for the block period 1.4.1997 to 24.4.2003.

3. The above appeal was admitted on the following four questions of law :

“1. Whether on the facts and circumstances of the case the Hon’ble ITAT has erred in law in holding that undisclosed income in the form of cash & jewellery found & seized from various bank lockers be consider in the hands of the wife & sons of the assessee only because they owned it up when it was established that they had no known source to have accumulated so much of cash and jewellery whereas the assessee had huge undisclosed professional income.?

2. Whether on the facts and circumstances of the case the Hon’ble ITAT has erred in law in ignoring the fact that the Assessing Officer had initiated the proceedings under Section 158BC to conduct enquiry as to whether the alleged owner had the capacity to accumulate so much of undisclosed income but they did not co-operate despite the fact that Hon’ble High Court had given specific direction while admitting their writ petition that the asstt. proceedings will continue without passing the final order?

3. Whether on the facts and circumstances of the case the Hon’ble ITAT was justified in law in deleting the addition of Rs. 8,44,294/- on account of cash found from the lockers by accepting the availability Judicial member and the CIT(A) that the cash book was an after thought as no cash book was found either during the course of search or, from the possession of counsel/accountant as claimed by the assessee during search and the cash book produced subsequently was not even supported by vouchers?

4. Whether on the facts and circumstances of the case the Hon’ble ITAT was justified in law in deleting the addition of Rs. 7,80,000/- on account of alleged agriculture income of HUF without appreciating the admitted fact that no evidence could be produced at any stage to establish that agricultural operation was actually carried on either directly or indirectly?

4. Briefly stated facts of the case are that a search was conducted on 24.4.2003 in the case of the assessee during which proceedings a large number of bank lockers in the name of assessee and his family members were also searched resulting in seizure of large amount of hard cash and jewellery.

5. Block Assessment was completed for the block period 1.4.1997 to 24.4.2003 on undisclosed income of Rs. 1,86,23,726/- as against Rs. 34,62,350/- disclosed by the assessee in his return of income for the block period.

6. It is claimed by the department that during the search, following cash and jewellery were found :

Sl. No.	Found from	Cash (Rs.)	Jewellery Net Wt. Gms	Value
1.	Residence of Dr. G.G. Dhir at 3A Ram Nagar Colony, Agra	22,820	65	27500
2.	Locker No. 1/25, PNB, Dayal Bagh, Agra in joint names of Dr. G.G. Dhir and Smt. Vijay Dhir	63,12,700	-	-
3.	Locker No. 485, PNB, Surya Nagar, Agra in the name of Sri Girdhar Gopal	4,36,200	3382.250	1568299
4.	Locker No. 37, SBI, Sadar Bazar, Agra in joint names of Smt. Vijay Dhir and Dr. G.G. Dhir	5,48,000	-	-
5.	Locker No. 345, SBI, Chipitola Agra in joint names of Dr. G.G. Dhir and Smt. Vijay Dhir	10,100	-	-
6.	Locker No. 281, PNB, Surya Nagar, Agra in joint names of Dr. G.G. Dhir and Smt. Vijay Dhir	5,30,000	1040.850	521908
7.	Locker No. 314, PNB, Surya Nagar, Agra in the name of Smt. Vijay Dhir	5,67,300	-	-
8.	Locker No. 30, Punjab & Sindh Bank, Ghatia Aza