TMI Blog1935 (4) TMI 14X X X X Extracts X X X X X X X X Extracts X X X X ..... ctions by the assessee outside his ordinary business as an Arhatadar, that is to say in respect of private transactions in the sale and purchase of goods. The matter than went on appeal to the Assistant Commissioner. The Assistant Commissioner on reading the report of the Income Tax Officer and the estimate that had been made was unable to understand on what precise material the estimate of ₹ 10,000 has been made, and with a comment to the effect that the estimate must be on a basis and not a wild guess, he sent the matter back to the Income Tax Officer for a report on the facts and figures which would justify the estimate made by the Income Tax Officer who was requested, therefore, to give reasons for his estimate and to hold such fu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of fact made in the Income Tax Officers report and that the Assistant Commissioner has not heard such evidence as he, the assessee, wished to offer on that topic. If it had been the fact that the Commissioner had said that, notwithstanding the conduct of the case by the Assistant Commissioner he on his part would give the assessee an opportunity of dealing with those facts before him (the Commissioner), the assessee would have had no grievance at all. But it is not clear from the order of the Commissioner whether the fact he heard the assessee or such evidence as might have been tendered by him; he merely supported the view of the Assistant Commissioner and refused to state a case on any of the points formulated from the proposed reference ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch evidence as the assessee may be able to produce the report of the Income Tax Officer is rebutted, the question formulated in the latter half of the question will have solved itself. The second question propounded for our consideration was also formulated by the assessee :- Whether or not the Income Tax Officer was justified in not recording or taking the evidence of the witness cited and produced before him, as per hazri, from which only a legal inference could have been drawn . I know of no obligation on the part of an Income Tax Officer to compel him to receive evidence of this kind and he is indeed entitled to act upon such information as may come to him through some private source or otherwise. It may be pointed out that under ..... X X X X Extracts X X X X X X X X Extracts X X X X
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