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2014 (11) TMI 1123 - AT - Income TaxAddition u/s 69 - Held that:- From the assessment order as well as the order of the Ld.CIT(A), we find no such opportunity whatsoever was granted to the assessee to cross examine Mr. Soni. From the seized documents, we find at one place it is written “Kajal’s Rashmi G” (pages 33 & 34 of paper book). Similarly, at another place, it is written “Rashmi Gandhi G.Kejals” in Hindi. Similarly, in another place, it is written “Kejals Ushicover” partly in English and partly in Hindi at page 62. From the above, it is seen that the seized document clearly show different names. The submission of the Ld. Counsel for the assessee that the assessee does not deal with Pillow covers (i.e. Ushicover in Hindi) could not be controverted by the Ld. Departmental Representative. The Assessing Officer has also not summoned Mr. Rashmikant Gandhi to find out the veracity of the submission of the assessee firm that it has not lent any money to Mr. Sony. The notings in our opinion, do not clearly indicate that the firm has advanced any money. It may at best be that of one individual Mr. Rashmi Gandhi in whose hands addition could have been made. However, the Assessing Officer has not examined that person. Thus we hold that no addition is called for in the instant case.
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