TaxTMI 
TaxTMI 
1983 (2) TMI 86
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....t this issue was raised by the assessee before the learned Commissioner (Appeals) and he has decided this issue against the assessee. The evidence that the assessee relied upon in support of its contention about the impugned assessment being barred by limitation was in the form of tape-recordings on a cassette alleged to be the conversation between one of the partners of the assessee-firm and the ITO who was making the impugned assessment. The grievance of the assessee before us, is that this evidence has not been given due weight and the learned Commissioner (Appeals), in para 7 of his impugned order, has made adverse observations against the assessee that 'the aforesaid original tape has not been played in my office and also no further co....
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...., before the Commissioner (Appeals) to support that what was recorded in the tape was relevant to the impugned assessment proceedings and was record of actual happening that had taken place. However, it was contended that the Commissioner (Appeals) had made a grievance that except this letter the assessee had not produced original tape for playing. It was contended that the question of limitation is inextricably linked with the evidence in the form of tape and in the context the issue of examination of the then ITO to ascertain the truth of the matter with regard to the evidence is paramount. Since there was no such examination of any party to the tape and since due weight was not given to the version recorded in the tape due to non-examina....
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....fers from limitation and is, therefore, ab initio void. For this purpose the assessee, inter alia, heavily relies on what is alleged to have been recorded in the tape that had been produced before the learned Commissioner (Appeals). From a reading of the order of the Commissioner (Appeals), it appears that he has not examined the issue from all angles and has also not afforded reasonable opportunity to the assessee to produce the original tape for playing it before him and determining its evidentiary worth. But at the same time, the Commissioner (Appeals) has pointed out some defects in the transcript copies that were given to him. This has been done without affording an opportunity of either owning up or denying the statements, allegedly r....