2009 (6) TMI 79

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....gment of the court was delivered by RANJAN GOGOI J. - Heard Mr. S. Chetia, learned counsel appearing for the appellant and Mr. U. Bhuyan, learned standing counsel, Income-tax Department. 2. This appeal by the assessee is against an order dated August 30, 2006, passed by the Income-tax Appellate Tribunal, Guwahati Bench, Guwahati, in I. T. A. No. 108 (Gau) of 2006 interfering with the order d....

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.... books of account produced by the assessee before him and came to the conclusion that the assessment completed by the Assessing Officer was liable to revision. 4. Aggrieved, the Revenue went in appeal before the learned Tribunal. The learned Tribunal, taking into account the provisions contained in rule 46A of the Income-tax Rules and upon due consideration of what has been provided for by sub-....

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....s. 6. The learned counsel for the appellant at the outset has placed before the court sub-rule (4) of rule 46A to contend that in situation covered by the aforesaid sub-rule (4), opportunity to the Assessing Officer is not contemplated. We do not think it necessary to dilate the aforesaid aspect of the case and record our views in the matter, inasmuch, as we are satisfied that the facts of the ....

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....ower is not an issue in the present case. Another decision of the Bombay High Court in the case of Smt. Prabhavati S. Shah v. CIT reported in [1998] 231 ITR 1 has also been relied upon by the learned counsel for the appellant-assessee. Reading the aforesaid judgment, we find that in the said case the Bombay High Court was considering the scope and ambit of the power under rule 46A of the Income-ta....