TMI Blog2018 (7) TMI 51X X X X Extracts X X X X X X X X Extracts X X X X ..... y 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 r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of specific provision in Section 153D of the Income Tax Act, 1961, ['Act' for short] 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. The relevant portion is quoted below for ready reference. 8. Having heard the learned Counsel for the parties, we are satisfied that the internal guidelines issued by the Central Board of Direct Taxes, as urged by the learned Counsel for the Assessee, bereft of the statutory provisions in Section 153D of the Act cannot bind the approving Authority, namely, the Joint Commissioner to comply with the principles of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtment. The Assessee has also not been able to point out any prejudice caused to him on account of approving Authority not giving him an opportunity of hearing. 3. Even as far as second question raised before us is concerned, we are of the opinion that the same does not give rise to any 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] of the Act as to what was the income of the Assessee who was working as Priest during the relevant period. 4. The relevant findings of the learned Tribunal are quoted below for ready reference. 27. We have heard the learned Authorised Representative as well as learned Dep ..... X X X X Extracts X X X X X X X X Extracts X X X X
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