TaxTMI 
TaxTMI 
2017 (6) TMI 331
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....ed by the assessee assailing the correctness of the order dated 08/12/2015 of Id. CIT(A)-I, Jaipur pertaining to 2009-10 assessment year on various grounds. The parties were heard only in respect of ground No.4, which reads as under:- "4 Learned Income Tax Officer has erred in using a large chunk of material gathered behind back of the assessee without providing its copy to the assessee and with....
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....llenge was posed on various grounds before the CIT(A) including the grounds that the material relied upon to make the addition was never confronted to the assessee. The said objections were dismissed by the CIT(A) holding as under:- (v) The assessment proceedings further continued on 22.12.2014 and 26.12.2014 but the appellant never asked the AO in specific terms the material in the possession o....
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....d that they were providing accommodation entries through a number of entities controlled by them and were issuing cheques for share capital in lieu of cash. Further, the AO recorded that on the basis of seized material, it was found that the appellant had received accommodation entries amounting to Rs. 48 Lac from the concerns controlled by Shri S KJain and Shri V K Jain for which he bad given the....
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....collected at the back of the assessee should not have been confronted. 4. I have heard the rival submissions and perused the material available on the record. I find that the prayer of the Id AR that the department having collected the material at the back of the assessee and relying upon the same has committed such an error, which warrants that the addition be deleted, cannot be accepted. The pr....