Income Tax Ordinance (XXXIX of 1979)---

----S.134(6)---Appeal before Income Tax Appellate Tribunal---Application for stay of recovery proceedings---Wealth statement---Assessing Officer alleging that wealth statement was changed subsequently---Held, fact of change in wealth statement was a burden which the Assessing Officer had to discharge for it was departmental record which was alleged to have been changed and it had to be seen whether such burden had been discharged by the Assessing Officer or not---Income Tax Appellate Tribunal ordered the stay of recovery meanwhile in circumstances.

Abdul Tahir for Applicant.

Ali Nasir Bukhari, D.R. for Respondent.

Date of hearing: 7th December, 1993.

ORDER

ABDUL MALIK (ACCOUNTANT MEMBER).---In this case the assessee is a lady and individual. The facts of the case are that the applicant filed a return of Income for assessment year 1986-87 declaring business income from Embroidery and Stitching at Rs.15,000. Assessment was completed under section 62 at an income of Rs.35,000. Subsequently, the I.T.O. came to know that the assessee had acquired shops and offices worth Rs.10,35,000 in Rushna Centre, Sukkur by making payments to M/s. Kashif (Pvt) Limited. The dispute revolves around the fact that the assessee had declared not wealth at Rs.1,27,000. The I.T.O. is of the opinion that original wealth statement filed by the assessee showed gross and new wealth at the same figure which was incorporated in the assessment order also. For some reason now wealth statement available on files shows gross wealth at Rs.10,32,200 and after reducing liabilities of Rs.9,05,200 same net wealth has been declared. In short the I.T.O. alleges that wealth statement has been changed. The fact of change in wealth statement is a burden which the I.T.O. has to discharge because it A was the departmental record which is alleged to have been changed. It has to be seen whether this burden has been discharged by the I.T.O. or not. Under .the circumstances recovery of demand is stayed for the time being.

M.B.A./16/T.T. Order accordingly.