2021 (11) TMI 574

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....P.No. 13930 of 2021 - -<br>Income Tax<br>Honourable Mr.Justice T.S.Sivagnanam And Honourable Mr.Justice Sathi Kumar Sukumara Kurup For the Appellant : Mr.G.Baskar For the Respondents : Mr.S.Prabhu Mukunth Arunkumar, JSC JUDGMENT T.S.SIVAGNANAM, J. We have heard Mr.G.Baskar, learned counsel appearing for the appellant and Mr.S.Prabhu Mukunth Arunkumar, learned Junior Standing Counsel....

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....sessment. 6. The assessee would state that initially, the assessment was dealt with by a different officer and subsequently, the file got transferred to the officer, who passed the assessment order dated 30.12.2010 and the said officer rushed through the entire matter and without affording opportunity to the assessee, the assessment has been completed. 7. The respondents filed a counter stat....

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..... The contention both before the learned Single Judge as well as before us is that the assessee did not have adequate opportunity to explain the voluminous documents. On the other hand, the Assessing Officer would submit that adequate opportunity was granted and the assessee represented by their authorized representative was heard. 11. In any event, whether appreciation of the documents was don....