COMMISSIONER OF INCOME TAX, DELHI VI vs. F.A. WATKINS

Date of Order : of salary on account of overhead and the addition of Rs.28,704/- made under the head other perquisites by the Assessing Officer?

B. Whether the order of ITAT was perverse on facts when it observed that the impugned additions were made without any material on record and without reference to any evidence to support the impugned evidence whereas the assessing officer has discussed each and every material seized during the search?

C. Whether the order of ITAT is perverse on facts when it has not taken into consideration the annexure enclosed by the assessing Officer to the assessment order in which he has discussed all the material?"

The appellant shall file within three months ten copies of the cyclostyled paper books containing all documents on which reliance was placed before the Tribunal including any order/orders either in the case of the assessee itself or in the case of any other assessee which has been followed by the Tribunal. The appeal be listed for hearing in the regular course.

(ARUN KUMAR) JUDGE

November 01, 2001. (R.C.CHOPRA) Kalra. JUDGE % 01.11.2001. Present: Mr.R.D.Jolly, Advocate with Ms.Prem Lata Bansal, Advocate for the appellant.

CASE NUMBER : ITA 44/2001. There is no appearance for the respondent. Admit. The following questions are framed:

"A. Whether ITAT was correct in Law in confirming the order of CIT(A) and thereby deleting the addition of