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2015 (3) TMI 343 - KERALA HIGH COURTEvasion of tax - Intention to defraud - Purchases made without knowledge of petitioner by the agent - Challenge to assessment order - Opportunity of hearing not granted - Violation of principle of natural justice - Held that:- Once the denial of purchases twelve in number were made by the revision petitioner in the background of alleging fraud, etc., against their agent, it was incumbent upon the assessing officer to gather further information from Mr. Madhu by examining him and also gather other details from M/s. Oriental Timbers, how the payments were made to Oriental Timbers whether by Mr. Madhu in cash or any bank channel referring to the source of revision petitioner being the payer of the amounts. In the absence of such information, we are of the opinion the concerned authorities have not acted based on the material placed before them totally ignoring the contentions raised by the revision petitioner. - as the very genesis for arriving at the conclusion by the assessing authority is defective, the consequential orders are of no value. Hence, all the three orders of assessing authority, first appellate authority and the Tribunal are set aside remitting back the matter to the assessing officer to consider the matter afresh, in the light of the above observations, after giving opportunity to the revision petitioner - Decided in favour of assessee.
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