Sudhir Bhasin and Vijay Kumar Bhasin v. Commissioner of Income Tax, Patiala

1. FACTS OF THE CASE

Sudhir Bhasin and Vijay Kumar Bhasin challenged additions for AY 1989-90. Unexplained Rs.30,000 was split into Rs.15,000 in each brother’s hands; a further Rs.9,603 addition in each case was also disputed.

Source: PDF p. 1

2. DISCUSSION BY THE COURT

The Court found no material showing the Tribunal’s factual conclusions to be unwarranted or perverse. It therefore found no question of law requiring determination.

Source: PDF p. 2

3. JUDICIAL DECISION

The questions in both references were returned unanswered.

Source: PDF p. 2

4. OUTCOME

The additions were left undisturbed, without a substantive answer to the referred questions.

Source: PDF p. 2

5. Expert Comments

AKHB editorial analysis, distinct from the Court’s findings.

Use the precise procedural result

Returned unanswered is different from answering a reference on its merits for Revenue. The absence of a legal question was the stated basis.

Source: PDF p. 2

Keep the individual amounts distinct

The Rs.30,000 total was allocated equally between the brothers. It should not be described as a Rs.30,000 addition to each applicant.

Source: PDF p. 2

Disclose the source’s differing descriptions

The proposed question describes Rs.9,603 as unexplained cash found in the search; the reasoning describes household expenses. Both descriptions occur in the supplied order and cannot be silently reconciled.

Source: PDF p. 2