9911796707
TMI Blog2002 (4) TMI 21X X X X Extracts X X X X X X X X Extracts X X X X ..... lely on the ground that material so collected by the Commissioner of Income-tax (Appeals) was inadmissible? - 2. Whether there is any material to hold that higher commission paid on bulk sales amounts to diversion of profit?" - Commissioner of Income-tax (Appeals) without confronting the documents to the Income-tax Officer read those documents for the benefit of the assessee. The Income-tax Appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee. - - - - - Dated:- 19-4-2002 - Judge(s) : N. N. MATHUR., D. N. JOSHI. JUDGMENT This is a reference application under section 256(1) of the Income-tax Act, 1961, seeking the opinion of this court on the following questions: "1. Whether, the Tribunal was justified in ignoring the material collected by the Commissioner of Income-tax (Appeals) under section 250(4) of the Act and reversing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Income-tax Appellate Tribunal, it was argued that the bills placed at pages 13 to 48 submitted by the sister concerns of the assessee getting higher discount from other concerns for rendering similar services were not placed before the Income-tax Officer. The Commissioner of Income-tax (Appeals) without confronting the documents to the Income-tax Officer read those documents for the benefit of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax (Appeals). It is submitted that the assessee was not heard on the question of exclusion of documents placed at pages 13 to 48. Thus, in our opinion, the Tribunal was not justified in ignoring the matter placed before the Commissioner of Income-tax (Appeals) without giving an opportunity of hearing to the assessee. The Tribunal ought to have remitted the matter to the Commissioner of Income-t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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