2015 (5) TMI 430

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....C. For The Respondent : None JUDGMENT : (Per: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA) Heard learned counsel for the appellant Income Tax Department. No one appears for the respondent. The appeal was admitted on the following substantial question of law : "Whether the order of CIT (A) confirmed by the Tribunal is in violation of the principles of natural justice inasmuch as that before ta....

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.... 26.11.1999 called for details of source of investment made during the previous year relevant to assessment year 1997-98 but no specific enquiry was made regarding investment of Rs. 8,00,000/- in M/s Rajesh Corporation Limited. It was further held by the CIT Appeals that he had gone through the copy of the balance sheet filed during the course of assessment proceeding and found that balance of Rs.....

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....ppellant and sub-rule (4) deals with the powers of the ld. C.I.T.(A) to direct production of any document before disposing of the matter by him. It is clear from the correspondence between the assessee and the ld. C.I.T. (A), which are available from pages 1 to 4 of the Paper Book filed by the assessee, that it was on the query raised by ld. C.I.T. (A) that the assessee had filed some documents be....

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....ntitled to look into the documents it was incumbent upon him to have given an opportunity to the Assessing Officer to meet the same. In our view the said submissions are not based upon a correct reading of Rule 46A of the Income Tax Rules as Sub-Rule (4) contained therein is an overriding power since it is a non obstante clause beginning with "nothing contained in this Rule". Thus, the power of t....