2023 (10) TMI 1236

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....d. 2. At the outset, this Bench observes that there is a glaring defect much apparent in the documents filed on record. That, specifically it is noticed that in the appeal memo filed by the Department, the assessment order is dated 18/03/2014, and similarly, in the appeal memo of the appeal filed by the assessee, the assessment order is also dated 18/03/2014 and both these assessments were completed u/sec. 143(3) r.w.s. 147 of the Act. The rest of the details as appearing in the cause title of assessment order also matches, meaning thereby, it has to be construed on a reasonable basis that they are the same assessment orders filed in both the respective appeal memos from where the case has originated. Having said that, it is now observed a....

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....e office of Mr. Dilip Dherai at Jai Tower. It is pertinent to mention here that IOM dated 23/08/2008 talks about outstanding payment in "other mode" 8.3 Mr. Dilip Dherai in his statement recorded on 05/03/2009 has admitted that both these pages (Page nos.60 & 66 of Annexure A-1 seized from his residence) are cash payment disbursement entries for land acquisition." Now, in assessee"s appeal memo the para 8 of the assessment order enclosed therein reads as follows:- "8. Plethora of incriminating evidences gathered during the search/survey from various premises of the Jain Corp Group as discussed above clearly establishes that unaccounted cash of Rs. 16,93,90,000/- for sale of land of 6.515 acre vide agreement dated 22/02/2008 was accepte....

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.... assessment order since the ld. CIT(A) had adjudicated, based on the said assessment order. 4. That, the case records provides considerable amount of clarity and validity regarding the facts and circumstances of each case in matters of any ambiguity on enquiry. We have already examined the contents of para 8 as appearing in the assessment order in the case record and it is matching with the contents of para 8 of the assessment order filed by the Revenue in its appeal memo. Therefore, without any doubt the correct assessment order has to be the one as appearing in the case record. Now, neither the ld.AR nor ld.DR could demonstrate through evidence as to which assessment order had been considered for adjudication by the ld. CIT(A). This Benc....