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S.S.MEHRA, CH.G.KRISHNAMURTHY
VIJAY KUMAR – Appellant
Versus
INCOME-TAX OFFICER – Respondent
Per Shri Ch. G. Krishnamurthy, Senior Vice President - These cases have a chequered history. The assessee Khandani Shafakhana is a registered firm engaged in the manufacture of Unani medicines. On 20-11-1981 the business premises of the firm and residential premises of its partners were searched by the ITOs under section 132 of the Income-tax Act, 1961 ('the Act). During the course of the search certain documents and undisclosed assets were found, on the basis of which an order was passed by the ITO under section 132(5) making an addition of Rs. 11,86,394 made up of the following items:
1. Unexplained cash of Rs. 8,477 out of cash of Rs. 66,000 seized from the business premises of the firm.
2. Concealed income of Rs. 6,07,847 on account of notings made by Shri Hakim Hari Kishan Lal, managing partner in his handwriting in the loose papers seized from the business premises of the firm-pages 31 to 35 of Annexure D-1. This includes division of Rs. 3,60,424 between three persons, namely, Shri Hakim Hari Kishan Lal, Vijay Abbot and Rajinder Abbot.
3. Undisclosed income of Rs. 4,48,000 on account of notings made on pages 30 and 43 of Annexue D-1.
4. Undisclosed income of Rs. 1,22,070 on
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