Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2019 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (1) TMI 1270 - AT - Income TaxInitiating of proceedings u/s 153C - Admission of additional ground - Held that:- Since the assessee has raised a legal ground, which was not before the Ld. CIT(A) and moreover the judgement of the Hon'ble jurisdictional High Court was rendered in the case of CIT Vs. Mechmen [2015 (7) TMI 538 - MADHYA PRADESH HIGH COURT] was not available at the time of passing of impugned order. By way of additional ground, assessee has raised an issue related to jurisdiction for making assessment u/s 153C of the Act by the assessing officer. Therefore, we set aside the impugned order to the file of the Ld. CIT(A) for decision on additional ground. Addition on on money payments - assessee was not granted cross examination - Held that:- Department has recorded the statements and entertained affidavits on the back of the assessee and used the same against the assessee without confronting the same, all the 3 land owners who claimed to have received the alleged on money and the persons who have claimed to have made the alleged on money payments to them may, in the interest of justice, be allowed to be cross examined by the assessee/his counsel. AO may accordingly be directed to facilitate such cross examination of the above witnesses of the Department at the earliest where after the assessee shall furnish his further defence/submissions in the matter failing which, the entire addition made by the learned Assessing officer on account of the alleged on money payments in the assessment years involved deserves to be deleted in toto in the interest of justice - set aside the order of the Ld. CIT(A) as the assessee has not been provided opportunity to cross examination of the person on the basis of whose statement and the affidavit additions were made.
|