2001 (7) TMI 15

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....ner in seven firms named in the impugned order. Amongst other issues the Tribunal held that the seven firms in which the respondent-assessee was a partner were benami for the assessee and the assessee to be the real owner of such firms. On this finding the income of all the seven firms for the five assessment years in question were clubbed with the income of the assessee as an individual. The appellate order of the Tribunal was passed on February 23, 1999. In recording the aforesaid findings, the Tribunal has primarily relied on a letter dated January 11, 1999, received from the Assessing Officer, through which it was informed that in the assessments relating to the firms, the firms were held to be not genuine but benami of the assessee a....

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.... the firms at nil. About these aspects of the matter the learned Departmental representative appearing before the Tribunal had agreed that the letter dated January 11, 1997, was received after the hearing was completed and that the letter was filed after the hearing was completed as per the requirement of the Tribunal but while furnishing the letter to the Tribunal a copy thereof was not furnished to counsel for the assessee and no opportunity was given to the assessee to explain the facts mentioned in the letter of the Assessing Officer. He also agreed that so far as the question of clubbing the income of the firms with the income of the assessee is concerned the same may be recalled and may be decided again after seeing the records. It ....