2015 (7) TMI 11

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....ENT : SRI.P.K.R. MENON, SC JUDGMENT Antony Dominic,J. Parties and the issues arising in these appeals, relating to assessment years 2003-2004 to 2006-2007, are common. Therefore, these cases were heard together and we dispose of by this common judgment. 2. In so far as the assessment for the years 2003-2004, 2004-2005 and 2005-2006, additions made by the Assessing Officer towards unexp....

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.... have concurrently rejected the case of the assessee on the ground that the assessee could not produce any documents substantiating the claims and in fact the Tribunal has also entered a finding that the assertions made by the assessee before the Tribunal were contrary to his own case before the lower authorities. Such being the case, we cannot find fault with the Tribunal in having confirmed the ....

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....ing the contributions that are allegedly received by him from the other persons who are stated to be the co-owners. Such being the case, the Tribunal's order confirming this order also does not merit any interference. However in so far as the assessment year 2006-2007, the order which was confirmed by the Tribunal and which is challenged in ITA No.43 of 2015 is concerned, we find that the asse....

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....ly members are detailed in annexure I and copy of document refered are enclosed." 5. Not only that the details which were allegedly in the possession of the Assessing Officer and which is mentioned in the assessment order were not disclosed to the assessee, but also the Assessing Officer also has not disclosed any such details in the assessment order.  This contention has also not been con....