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2014 (1) TMI 1872 - AT - Income TaxReopening of assessment u/s 148 - sales tax evaded as per the Sales tax department - HELD THAT:- Sales tax is sub judicious before concerned sales tax tribunal. AO has not justified in making addition based on account of evasion sales tax while the concerned documents were with the CBI. DR did not dispute the fact that the issue of additions based on sales tax evasion is sub judicious before the concerned sales tax department and documents were with the CBI at the relevant point of time. Assessee has not been provided due opportunity of hearing because he was not having the benefit of books of account at relevant point of time as the same were with the CBI at that time. Moreover, the issue of addition based on sales tax evasion is sub judicious before the concerned Sales Tax Tribunal. We are of the view that the assessee has not been provided due opportunity of hearing before making various additions against him on various counts, which is violation of principles of natural justice. CIT(A) and restore the issue to the AO with a direction to decide the same as per fact and law. The assessee will be at liberty to have the benefit of documents claimed to have been seized by the CBI at the relevant point of time and the AO is also at liberty to look into the relevant findings of sales tax department touching the issue before him. The assessee is also directed to cooperate in the proceedings before the AO, so that, the proper adjudication of the matter may be done. Since we are restoring the issue to the AO on a preliminary issue, we are refraining from commenting on the merit of the issue at hand. As a result, the appeal filed by the assessee is allowed for statistical purposes.
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