1987 (8) TMI 426

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..... foresaid year was made by the assessing officer on 16th July, 1983. Thereafter certain entries made in the books of M/s. Mool Chand Multan Singh, commission agent, Baraut, maintained by the assessee were noticed and the proceedings for reassessment were initiated. The assessee filed an explanation before the assessing officer at the stage of reassessment, a certified copy of which has been filed b .....

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..... rity or under section 10 before this Tribunal. They have simply denied the transactions and in my opinion it was not enough. From the assessment order also I find that no such request was made before the assessing authority as nothing has been discussed by the assessing authority. No evidence has been submitted before me to show that they did ever desire to see the account books seized or to get M .....

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..... stated that he has no connection with the firm M/s. Mool Chand Multan Singh. Simply because the assessing officer has not discussed such request of the assessee in the reassessment order and simply because he has not given any reason in the reassessment order to reject such submission of the assessee, the Tribunal was not justified in recording the finding that no request was made by the assessee .....

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