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Showing contexts for: fodder scam in Dr. Oswald Anthony vs Cit & Anr. on 23 June, 2004Matching Fragments
The appellant, as stated above, did not raise this point before the assessing officer and for the first time raised this point before the Tribunal. The Tribunal found that the concerned authority had material before it before exercising power under section 132 of the Act. The Tribunal in paragraph 3.2 observed as follows :
"That the department had noticed in the case of Dr. O.P. Diwakar, a colleague of the assessee in the Animal Husbandry Department, Government of Bihar, and an accused in the fodder scam, that certain investment had been shown in the name of the assessees wife."