2010 (10) TMI 14

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..... . Bina Gupta, Adv., Gaurav Singh, Adv., for the Respondent JUDGEMENT Heard learned counsel on both sides. Delay condoned. Leave granted. A short question which arises in these appeals is, whether the Assessing Officer was right in coming to the conclusion that consumption of silver in the manufacture of tobacco by the assessee, was excessive. The Department also alleges that excess silver has .....

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..... be given to the assessee to cross- examine the expert from the Institute. The question as to whether the assessee has maintained proper books of accounts would depend on the evidence of the expert(s). We are, therefore, of the view that, after giving opportunity to the assessee to cross-examine, the Assessing Officer will give his findings on the above allegations in accordance with law. We say n .....

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