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2023 (11) TMI 1249 - DELHI HIGH COURTAssessment u/s 153A - Undisclosed deposits with a foreign bank - HELD THAT: - Despite a specific direction being issued, no affidavit has been filed on behalf of the respondent/revenue. On the other hand, Appellant has taken us through the documents that were the subject matter of proceedings before the statutory authorities, which, prima facie, seem to indicate that the information concerning the bank account said to be maintained by the appellant/assessee with Geneva Branch of HSBC Bank emanated prior to the search carried out on 14.11.2011 We may also note that the appellant/assessee refutes the veracity of the document furnished to him, which appears to be a bank statement. Despite the reminders served on the concerned officer and Respondent the affidavit has not been filed. As a result, we are left with only two choices. First, to proceed without the affidavit and draw our inferences based on the record made available by the appellant/assessee. Second, to give one more opportunity to the concerned officer to file an affidavit in terms of the court’s order dated 18.08.2023. For the moment, we are adopting a conservative approach, which is to give one last opportunity to the concerned officer to file an affidavit, as directed by the court via order dated 18.08.2023. While filing the affidavit, the concerned officer will bear in mind the statutory record which has been made available in the matter, in particular, the parts to which our attention has been drawn during the hearing. Respondent will make sure that the concerned officer files the affidavit at least two (2) days before the next date of hearing and a copy of the same is furnished to Appellant
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