TMI Blog1992 (5) TMI 171X X X X Extracts X X X X X X X X Extracts X X X X ..... assessments for these three years were reopened by resort to the provisions of section 147(a) consequent to the action under section 132 of the Act at the business and residential premises of the assessee. In the reassessments certain additions came to be made on account of interest, household expenses and bad debts written off for all the three years and in respect of assessment years 1979-80 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Act. The learned CIT (Appeals) has failed to appreciate that necessary conditions specified under that section did not stand satisfied in the instant case and the reassessment proceeding was liable to be quashed altogether. " 5. The appeals of both the parties were consolidated and these came up for hearing on20-3-1991when the assessee's counsel filed a paper book as also an additional gr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry 1992, March 1992 and again on7-5-1992. 6. On7-5-1992, the Departmental Representative was asked whether the records were available but his reply was in the negative. He categorically stated that all his letters to the various tax functionaries had remained unacknowledged and he was, accordingly, not in a position to produce the records. 7. The facts narrated in the preceding paras reveal a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts, we have absolutely no hesitation in coming to the conclusion that the reopening was bad in law and which would be amply proved in case the records were to be produced before us. We are fully justified in drawing an adverse inference against the department for not complying with the directions of the Tribunal to produce the records and for which ample opportunities had been allowed for a period ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
