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2018 (7) TMI 51 - KARNATAKA HIGH COURTDenial of natural justice - Joint Commissioner while granting an approval u/s.153D to an order passed u/s.153A gave no opportunity to be provided to the Appellant - Held that:- As far as first issue is concerned, we have already dismissed the connected Appeal of the Assessee listed in the case of 'Gopal. V. Pandit v. The Commissioner of Income Tax & Another’[2016 (8) TMI 208 - ITAT BANGALORE] in which we have held that in the absence of specific provision in Section 153D the present Authority, namely, Joint Commissioner is not expected to give an opportunity of hearing to the Assessee before giving an approval to the Draft Assessment Order to be passed by the lower Authority, namely, Deputy Commissioner Seized material corroborates the income fixed under the head “Pooja” - whether seized material does not disclose such income from “Pooja”? - Held that:- No substantial question of law as it is a matter of estimate based on the relevant material seized during the course of search and the statement recorded of the Assessee u/s. 132[4] as to what was the income of the Assessee who was working as Priest during the relevant period - when there is a sufficient evidence seized material which corroborates the statement of the assessee recorded under Section 132(4) on 23.2.2009 then the subsequent retraction of the statement by the assessee without any corroborating evidence cannot be accepted as the assessee has not explained the statement and how the income shown in the seized material is not correct - decided against assessee.
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