TMI Blog1987 (10) TMI 42X X X X Extracts X X X X X X X X Extracts X X X X ..... an Lal Dalbir Singh notwithstanding the changed circumstances that the said dealer had shifted to Kashmir and failure of the authorities below to issue commission or summons for the examination of M/s. Chaman Lal Dalbir Singh for which the assessee had made specific request ? (ii) Whether, on the facts and in the circumstances of the case, the authorities below should not have issued summons to Delhi party specially when his address as well as his control licence was made known by the appellant and also because the appellant had agreed to bear all the expenses in this regard ? (iii) Whether, on the facts and in the circumstances of the case, the assessee could not have been said to have discharged his initial burden and whether the In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch findings are not contrary to the evidence on record and are, therefore, vitiated by irrelevant considerations ? " The assessee purchased certain fixed deposit receipts and he was called upon by the assessing officer to explain the investment made therein. The case of the assessee was that he acquired jewellery from his mother on partition, the sale proceeds of which had been invested by him in fixed deposit receipts aggregating to Rs. 39,200. The assessee had led evidence to explain the source of the investment but that evidence was disbelieved by the assessing officer. The assessee appealed before the Commissioner but failed. Then the assessee carried the dispute to the Tribunal. One of the reasons to disbelieve the assessee's cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... From the portion of the letter (annexure VII), above reproduced, it is amply clear that the assessee requested the assessing officer to ask his counterpart at Srinagar to locate the purchaser and that shows that the assessee was not in possession of the address of the purchaser. The case of the assessee is that after having given the undertaking to the Tribunal, he went to Delhi to contact the purchaser, but then he was told that the purchaser had shifted to Srinagar. Since the assessee undertook to produce the purchaser before the assessing officer, the onus was on him to produce the purchaser before the assessing officer. He might have at the most sought the assistance of the assessing officer to force the appearance of the purchaser in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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