TMI Blog2010 (4) TMI 915X X X X Extracts X X X X X X X X Extracts X X X X ..... ent order, the ld CIT was not correct in cancelling the assessment and directing the AO to make fresh assessment. In this view of the matter, the order passed by the ld CIT is quashed. The appeal filed by the assessee is allowed. - Order The order of the Bench was delivered by D. K. Srivastava (Accountant Member).-The appeal filed by the assessee is directed against the order passed by the learned Commissioner of Income-tax on November 6, 2009 under section 263 by which he has set aside the assessment order passed by the Assessing Officer under section 143(3) of the Income-tax Act on December 16, 2008 with the direction to reassess the income of the assessee after verifying the business expenses, sundry creditors amounting to Rs. 6.9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earned Commissioner has invoked section 263 of the Income-tax Act on the ground of failure on the part of the Assessing Officer to make detailed enquiry while making the assessment. In this connection, he invited my attention to the order passed by the Assessing Officer under section 143(3) of the Income-tax Act in which it is categorically stated that the assessment has been framed after examining the books of account, sales and purchase invoices, confirmation of loan, purchase ledger and bank accounts produced by the assessee. According to him, the assessment order further states that all the books of account and relevant vouchers were verified by the Assessing Officer and also test checked by him. Based on the aforesaid observations made ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e could not prepare the case. He had also requested that the matter should be adjourned to 24th or 25th or 26th November 2009. The learned Commissioner, however, preferred to ignore the aforesaid request and accordingly proceeded to pass the order ex parte. In my view, the request made by the learned authorised representative for the assessee seeking adjournment was quite genuine and the learned Commissioner ought to have granted adjournment. As regards the merits of the order passed by the learned Commissioner, it is seen that the learned Commissioner has cancelled the assessment order on the ground that relevant enquiries were not made by the Assessing Officer. It is specifically stated in the assessment order passed by the Assessing Of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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