9911796707
TMI Blog2005 (7) TMI 322X X X X Extracts X X X X X X X X Extracts X X X X ..... who was chief accountant of the assessee in the year 1994, was in the possession of parchis/loose papers wherein unaccounted income earned by the assessee was mentioned. Later on, his relations with the assessee got strained and he left the job and became the complainant of the assessee. Initially the matter was pursued by the assessee with the D.I. Wing and the parchis were impounded by the then DDIT (Inv.) Jodhpur on 16th March, 2001. Subsequently, incriminating material in the form of handwritten parchis, as referred to above, was transferred to the concerned AO to be taken up in the assessment proceedings vide detailed report No. 595, dt. 19th March, 2001. The then Dy. CIT, Pali, who was the AO, issued notice under s. 148 after recordi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erial on which the Department places reliance. 3. The assessing authority shall issue certified copies of all documents on which he is placing reliance. 4. It will be open for the petitioner to raise all the pleas raised in the writ petition including legality of the notice issued under s. 148 in any subsequent proceedings. The preliminary objections filed by the assessee on 8th Sept., 2003 were disposed of by way of reasoned orders on preliminary objections. It is further borne out from the assessment orders that certain copies were supplied to assessee on various dates in terms of above directions and an opportunity to cross-examine all the persons whose statements were relied upon by the IT authorities were provided to the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Despite appellant's repetitive requests and binding directions of the Hon'ble High Court, the learned AO did not issue certified copies of following documents till the date of last hearing: (a) Notice/summon dt. 16th March, 2001 under s. 131(1A) of the IT Act, 1961, issued to Shri Durga Prasad Ojha by Dy. Director (Inv.)-1, Jodhpur (copy given on 20th Oct., 2003) (b) Reasons recorded under s. 131(3), dt. 16th March, 2001 for impounding document by DDIT Jodhpur (copy given on 20th Oct., 2003) (c) Approval under proviso to s. 131(3). (Given on 13th March, 2003) at 4.30 p.m. (d) CBDT Instruction No. 1984, dt. 9th June, 2000 (Copy given on 20th Oct., 2003) (e) Letter No. DDIT (Inv-1)/Jodhpur/2000-0l/595, dt. 19th March, 2003 (Give ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in turn, directed the assessing authority to issue certified copies of all the documents on which he was placing reliance. It was further ordered that the assessment orders shall be passed after giving opportunity to the assessee to cross-examine all the persons whose statements were recorded and relied upon by the assessing authority and was also given opportunity to rebut any document/material on which the Department placed reliance. Despite the specific directions of the Hon'ble High Court, it is found as an uncontroverted position that some of the documents were never supplied to the assessee and some were supplied after the conclusion of hearing on 14th Oct., 2003. We are at loss to appreciate the logic in furnishing the documents when ..... X X X X Extracts X X X X X X X X Extracts X X X X
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