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TMI Blog2009 (4) TMI 308X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal from penalty to determine whether additional amount was received on different dates - it has been rightly held by the High Court that it is for the appellant-firm and its partners to explain and produce relevant documents before the Assessing Officer to show as to when and how the aforestated amount was received by them – direction of HC is proper - 2437 of 2009 - - - Dated:- 9-4-2009 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the appellant-firm ?" 3. We find merit in this contention. However, we find from the impugned judgment that there was another question, besides the question quoted hereinabove, which has been remanded by the High Court to the Assessing Officer (See paragraph 8 of the impugned judgment). Therefore, in our opinion, the above-quoted question is also being remanded to the Assessing Officer for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, there was a search during which certain incriminating material was found. Therefore, it has been rightly held by the High Court that it is for the appellant-firm and its partners to explain and produce relevant documents before the Assessing Officer to show as to when and how the aforestated amount was received by them. The High Court further rightly held that if the partners of the appellant-f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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