TaxTMI 
TaxTMI 
2007 (5) TMI 131
X X X X Extracts X X X X
X X X X Extracts X X X X
....ed by an order dated 31st March, 2005, passed by the Income-tax Appellate Tribunal, Delhi Bench "A" Delhi in I.T.A. No. 2803(Del) of 1.298 and I.T.A. No. 3558(Del) of 2002 relevant to the assessment years 1994 and 1996-97. 2 The assessee manufactures chewing tobacco (zaffrani patti). One of the issues that arose in the assessment proceedings before the Assessing Officer was with regard to the r....
X X X X Extracts X X X X
X X X X Extracts X X X X
....or permission to cross-examine the analyst. It appears that the request to cross-examine the analyst was made on more than one occasion but the Assessing Officer paid no heed to this request and proceeded with the assessment order. 5 The assessee then preferred an appeal before the Commissioner of Income-tax (Appeals) and pointed out various objections raised to the report submitted by the Shri....
X X X X Extracts X X X X
X X X X Extracts X X X X
....examine the analyst who had prepared the test report obtained from the Shri Ram Institute for Industrial Research and that was enough to vitiate the assessment order. 7 The Revenue then preferred an appeal against the order of the Commissioner of Income-tax (Appeals) and by the impugned order the Tribunal dismissed the appeal on the same ground. 8 We have heard learned counsel for the Revenu....
X X X X Extracts X X X X
X X X X Extracts X X X X
....es of natural justice would apply to the facts of the case. The Assessing Officer placed reliance upon the report of the Shri Ram Institute for Industrial Research for deciding against the assessee. The report cannot be automatically accepted particularly since there is a challenge to it and the assessee had sought permission to cross-examine the analyst making the report. Since the Assessin....