2019 (1) TMI 1996

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....I GEORGE MATHAN, JUDICIAL MEMBER & SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER Assessee by : Mr.P. Willson,Sr.Advocate & Mr.Sandeep Bagmar.R. Advocate Revenue by : Mr.M.Swaminathan, Standing Counsel for Department O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER This cross appeal filed by the Assessee and the Revenue is directed against the order of the Learned Commissioner of Income Tax....

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.... No.1678/Chny/2018, it was submitted by ld.A.R that in the assessment order, the ld. Assessing Officer has relied upon the various documents and investigation reports, which have not been given to the assessee. Further, ld.A.R drew our attention to para 4.4 of assessment order wherein the ld. Assessing Officer talks of investigation conducted by the Investigation Wing, Chennai. It was a submission....

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....see. He also drew our attention to para 5.5.7 of the assessment order to submit that the ld. Assessing Officer talks of notice u/s.133(6) of the Act being issued on M/s.United Spirits Ltd and using the same evidences without giving assessee an opportunity of rebuttal. Ld.A.R further drew our attention to para 5.6.2 to submit that various disposition has been made and collected, which has not been ....

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....r as the First Appellate Authority upheld the assessment order, the same was liable to be upheld by the Tribunal also. 6. We have considered the rival submissions. A perusal of the assessment order clearly shows that the Assessing Officer has collected various evidences and the same have not been put for the assessee for its rebuttal. Further, perusal of the assessment order clearly shows that ....