TMI Blog2009 (1) TMI 453X X X X Extracts X X X X X X X X Extracts X X X X ..... enuineness of the documents and entries made therein. Held that- the order of the Tribunal could not be sustained because in the first instance, apart from the retracted statement, the subsequent statement made by the assessee had not been considered. The Assessing Officer while considering whether the retraction was under duress had to considered the genuineness of the documents which were produced as documents evidence. The matter was remanded for fresh consideration of the Assessing officer. - 1242 of 2008 and others - - - Dated:- 12-1-2009 - F. I. REBELLO and R.S. MOHITE JJ. I. T. A. No. 1242 of 2008 with I. T. A. No. 1250 of 2008 and I. T. A. (L) Nos. 3494, 3495, 3496, 3497, 3498, 3499, 3500, 3502, 3503, 3504, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ade to verify the claim of the assessee by the Assessing Officer and then proceeded to observe and concluded that the assessee had established the statement given at the time of survey or search or search was incorrect. In these circumstances, directed that the additions made in the case of the assessee for the assessment years 2001-02 to 2004-05 would stand deleted. 3. In so far as other appeals are concerned, the learned Tribunal in paragraph 32 issued the following directions: (a) If the details like statement of purchase and sales, quantitative details of turnover, ledger account of the parties with whom business was conducted on account of purchase and sales, bank statement indicating payments for respective purchase and sales a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roceed to dispose of the matter in terms of the said directions. Also it is submitted that no directions could have been given to permit the assessee to lead fresh evidence without assessee making out a case. 6 . On behalf of the assessee, learned counsel submits that when there was documentary evidence available, it was open to the learned Tribunal to come to the conclusion that the statement of the assessee which was retracted were given under duress or coercion. It is further submitted that in the case of Sanjay Jain, the Tribunal proceeded on the footing that the documents were produced and in these circumstances, deleted the additions. No fault can be found with this approach of the Tribunal. 7. In so far as other assessees are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aside and the matter must be left open to the Assessing Officer in terms of what is stated hereinabove to pass an appropriate order. 10. In so far as the direction B in paragraph 32, such a general direction could not have been given. If any assessee has not filed the documents or seeks to produce additional documents then it is open to the said assessee to apply to the Assessing Officer for permission to produce such documents and it is for the Assessing Officer to consider the same according to law. 11. For the aforesaid reasons, we allow the appeals by setting aside the order of the Tribunal and the Commissioner of Income-tax (Appeals) and remand the matters back to the file of the Assessing Officer for consideration of the issue ..... X X X X Extracts X X X X X X X X Extracts X X X X
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