Assessment enhancement requires fair opportunity before rejecting D forms and C forms; Tribunal order was set aside.

The Tribunal's power to enhance an assessment must be exercised with care, especially where documents accepted by the assessing officer are reopened. Before rejecting D forms and C forms or taking adverse action, the assessee must be given a proper opportunity to produce supporting material and rectify bona fide defects or omissions. The Tribunal's order was therefore unsustainable for want of adequate opportunity and was set aside, with the matter remanded for fresh disposal in accordance with law.

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Issues: Whether the Tribunal was justified in enhancing the assessment and rejecting the D forms and C form without affording the assessee an opportunity to produce supporting documents or rectify bona fide defects.

Analysis: The enhancement power of the Tribunal is to be exercised with care and caution, particularly where documents already accepted by the assessing officer are sought to be reopened. Before adverse action is taken on such documents, the assessee must be given adequate opportunity to produce the requisite material or to correct bona fide errors and omissions capable of rectification.

Conclusion: The Tribunal's order was unsustainable for want of proper opportunity and was set aside; the matter was remanded for fresh disposal in accordance with law.

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