JUDGMENT

Dama Seshadri Naidu, J Introduction:

Assessee Premkumar is an advocate practicing, mainly, before the Motor Accident Claim Tribunals. He filed his returns of income for only the assessment years 1991-92 to 1994-95.

2. On 4 November 2000, the IT officials searched the business premises of one Mr. V. H. Mohammed Rafeeque; relating to it, under section 132 of the Act, they searched Prem Kumar’s house, too. The search is said to be simultaneous with that undertaken by the Central Bureau of Investigation (“CBI”). This search led to the Assessing Officer’s passing an order under section 153 BC. But, on appeal, the Commissioner of Income-

ITA No.419 OF 2009 2 Tax (Appeals) (“the Appellate Commissioner”) ruled that the proceedings ought to have been initiated under section 158 BD, the provision that concerns the undisclosed income belonging to some person other than the one regarding whom the search was made.

3. Acting on the Appellate Commissioner’s direction, the Assessing Officer, on 28 July 2005, passed orders afresh: He determined the total undisclosed income at `2,02,71,670/-. On appeal, the Appellate Commissioner confirmed the assessment order. Aggrieved, Premkumar approached t