1987 (8) TMI 426

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....1-82 against the Tribunal's order dated 31st May, 1986. The facts are that the original assessment for the aforesaid year was made by the assessing officer on 16th July, 1983. Thereafter certain entries made in the books of M/s. Mool Chand Multan Singh, commission agent, Baraut, maintained by the assessee were noticed and the proceedings for reassessment were initiated. The assessee filed an expla....

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....ad not been taken by the appellants in the grounds of appeal under section 9 before the first appellate authority or under section 10 before this Tribunal. They have simply denied the transactions and in my opinion it was not enough. From the assessment order also I find that no such request was made before the assessing authority as nothing has been discussed by the assessing authority. No eviden....

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....appeal filed before the Tribunal as well as before the Assistant Commissioner (Judicial), the assessee clearly stated that he has no connection with the firm M/s. Mool Chand Multan Singh. Simply because the assessing officer has not discussed such request of the assessee in the reassessment order and simply because he has not given any reason in the reassessment order to reject such submission of ....