2006 (8) TMI 110

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..... violation of principle of natural justice – Block assessment is not justified.
JUDGMENT 1. The Revenue is aggrieved by an order dated January 27, 2006 passed by the Income Tax Appellate Tribunal, Delhi Bench "B" in ITA No. 250/Del/2005 relevant for the block assessment period April 1, 1990 to August 3, 2000. 2. A search was carried out in the premises of one Manoj Aggarwal a Director of M/s .....

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..... n the documents were recovered, so that the assessee could prove its case. The request was not acceded to by the Assessing Officer and the Tribunal has found that this was in complete violation of the principles of natural justice. 5. The Tribunal held that the Assessing Officer was functioning as a quasi judicial authority and was under an obligation to adhere to the principles of natural justic .....

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..... prejudice of the assessee. Under the circumstances, we do not think that the judgment relied upon by the learned counsel carries him any further. 7. We are of the opinion that the Tribunal was right in its view that in the absence of Manoj Aggarwal being made available for cross-examination, despite repeated requests by the assessee, his statement could not be relied upon to his detriment. 8. No .....

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