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2018 (6) TMI 447 - AT - Income TaxAdditions u/s 68 - Inquiry u/s 133(6) - it submitted that, the assessee were totally kept in the dark and the enquiries were conducted behind the back of the assessee - No compliance with the notices u/s 131 by directors of the share applicants companies - denial of natural justice - Held that:- though AO is at liberty to enquire even behind the back of the assessee, however if he is proposing to use it against the assessee or draw adverse inference against the assessee, then he is bound to furnish a copy of the same to the assessee and has to give opportunity to the assessee to meet it (explain or rebut). Miscarriage of justice - As only towards the fag end of the assessment proceedings, the AO issued notice u/s 131 to the Managing Director to produce the director of the share-applicants on 30.03.2015 knowing very well that assessment was getting time barred on the very next day i.e. 31.03.2015. When the Managing Director of assessee company appeared before the AO on 30.03.2015, he was told that assessment order has been already framed and passed i.e. on 30.03.2015 without giving an opportunity to the assessee to explain or rebut the materials collected by the AO behind the back of the assessee, which violates the Natural Justice of the assessee and so we hold that assessee did not get proper opportunity before the AO during assessment proceeding. Following decision in Tin Box Company (2001 (2) TMI 13 - SUPREME COURT), we set aside the order of the Ld. CIT(A) and remand the matter back to the file of AO for de novo assessment
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