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TMI Blog2019 (1) TMI 1996X X X X Extracts X X X X X X X X Extracts X X X X ..... & SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER Assessee by : Mr.P. Willson,Sr.Advocate & Mr.Sandeep Bagmar.R. Advocate Revenue by : Mr.M.Swaminathan, Standing Counsel for Department O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER This cross appeal filed by the Assessee and the Revenue is directed against the order of the Learned Commissioner of Income Tax(A)-14, Chennai dated 15.03.2018 pert ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A.R that in the assessment order, the ld. Assessing Officer has relied upon the various documents and investigation reports, which have not been given to the assessee. Further, ld.A.R drew our attention to para 4.4 of assessment order wherein the ld. Assessing Officer talks of investigation conducted by the Investigation Wing, Chennai. It was a submission that what is the investigation reports, wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .7 of the assessment order to submit that the ld. Assessing Officer talks of notice u/s.133(6) of the Act being issued on M/s.United Spirits Ltd and using the same evidences without giving assessee an opportunity of rebuttal. Ld.A.R further drew our attention to para 5.6.2 to submit that various disposition has been made and collected, which has not been given to the assessee for its cross examina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment order, the same was liable to be upheld by the Tribunal also. 6. We have considered the rival submissions. A perusal of the assessment order clearly shows that the Assessing Officer has collected various evidences and the same have not been put for the assessee for its rebuttal. Further, perusal of the assessment order clearly shows that the Assessing Officer has also not done any exa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sment against the assessee. The ld. Assessing Officer shall also be at liberty to call for any documents, which he feels is necessary for the completion of the assessment. 7. In the result, the appeal of the assessee as well as the appeal of the Revenue is partly allowed for statistical purposes and M.P filed by Revenue stands dismissed. Order pronounced in the open court after conclusion of hea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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