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SUNIL KUMAR YADAV, D.C.AGRAWAL
Manmohansingh Vig – Appellant
Versus
Deputy Commissioner of Income-tax, Circle 1(1) – Respondent
D.C. Agrawal, Accountant Member.—As these two appeals filed by two different assessees consisting of similar issues, they are clubbed together, heard together and are being disposed off by this common and consolidated order for the sake of convenience.
IT (SS) A. No. 276/Mum./97
In this case, the assessee has raised the following grounds :—
"1. On the facts, in the circumstances of the case and as per law, the learned Assessing Officer erred in making an addition of Rs. 15,70,450 towards the alleged on money paid for acquiring flats and shops in Tulsi Shyam Building for assessment year 1990-91, on the basis of a declaration submitted by the appellant which although was retracted later.
2. On the facts, in the circumstances of the case and as per law, the learned Assessing Officer erred in making an addition of Rs. 2,30,000 based on loose papers 38 to 50 of bundle No. 12 found during the search at the business premises of M/s. S.V. Trading Co.
3. On the facts, in the circumstances of the case and as per law, the learned Assessing Officer erred in making an addition of Rs. 2,70,000 towards interior decoration and household expenses for assessment years 1996-97 and 1997-98.
4. On the f
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