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TMI Blog2012 (12) TMI 213X X X X Extracts X X X X X X X X Extracts X X X X ..... have had been explained at the time the survey was conducted. -He having had not done so, it was his obligation to explain the same to the Assessing Officer. - He did not do so. - He purported to give explanation before the first Appellate Authority thereby preventing the Assessing Officer to satisfy himself that the explanation is worthwhile. Therefore, the Tribunal was constrained to remit back ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tain entries on Page 172 in the handwriting of the appellant. Certain truck numbers were written on the said page and, thereupon, certain figures were written. At the time of conducting the operation, assessee recorded his statement. While recording such statement, assessee explained the truck numbers and the figures written thereupon. He did not explain the other entries, which were recorded by h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant. Aggrieved thereby, the revenue went before the Tribunal. The Tribunal found that when those entries were not explained at the time of survey and were also not explained at the time of assessment, the explanation purportedly given before the Appellate Commissioner is required to be given to the Assessing Officer in order to enable the Assessing Officer to find out, whether the explana ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was his obligation to explain the same to the Assessing Officer. He did not do so. He purported to give explanation before the first Appellate Authority thereby preventing the Assessing Officer to satisfy himself that the explanation is worthwhile. Therefore, the Tribunal was constrained to remit back the matter for re-assessment. 3. We find no reason to interfere with the order of the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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