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TMI Blog2019 (1) TMI 42X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 14.05.2018 sent in the letter delivery book - When such being the factual position, this Court is not in a position to know as to how the Assessing Officer has come to the conclusion that the petitioner has not filed any supportive documents - Whether the documents filed by the petitioner are supporting the case of the petitioner or not, is another question, which has to be considered and decided only by dealing with those documents. Personal hearing - Held that:- It is for the Assessing Officer to indicate a specific date of personal hearing after getting the reply from the petitioner - In this case, it has not been done. This Court is inclined to remit the matter in respect of these two issues - the matter is remitted back to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t questioning the tax liability arrived by the Assessing Officer in respect of other issues. 4. Insofar as the above two issues decided by the Assessing Officer is concerned, the grievance of the petitioner is that the order of assessment came to be passed for each assessment year without considering the documents filed along with the reply and without affording an opportunity of personal hearing to the petitioner, even though such opportunity was specifically sought for. The learned counsel for the petitioner invited this Court's attention to the copy of the letter delivery book filed in the typed set of papers to contend that the petitioner has filed their reply with supportive documents on 14.05.2018 and the same was acknowledged ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts, as is evident from the acknowledgment dated 14.05.2018 sent in the letter delivery book. When such being the factual position, this Court is not in a position to know as to how the Assessing Officer has come to the conclusion that the petitioner has not filed any supportive documents. Whether the documents filed by the petitioner are supporting the case of the petitioner or not, is another question, which has to be considered and decided only by dealing with those documents. On the other hand, the finding given by the Assessing Officer in this case is that no such documents were filed, which, in the considered view of this Court, is factually incorrect. 8. While coming to the next question relating to the personal hearing, this Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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