2017 (12) TMI 1650

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..... u/s 10(38) denied - Held that:- AO did not provide the copies of evidences received by him from Director of Investigations, Kolkata, based on which he made the addition to the assessee. The cross-examination of the persons whose statements were relied upon by the Investigation Wing and the Assessing Officer for making the addition were not provided to the assessee. AO mechanically and arbitrarily .....

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..... r section 143(3) of the Income Tax Act, 1961 (in short "the Act") dated 27.12.2016 for the Assessment Year 2014-15. 2. The Ld. CIT(A) has deleted the addition of ₹ 38,11,421/- made by the Assessing officer u/s 68 of the Act. 3. After hearing the rival submissions, I find that the Ld. CIT(A) has deleted the addition by observing that: (a) The Ld. AO did not provide the copies of evidences .....

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..... s covered by an order of Division Bench of Tribunal, in the case of Mahendra Kumar Baid (supra). No contrary decision is brought to my notice by the Ld. DR. 5. In view of the above discussion, I uphold the order of the first appellate authority and dismiss the said appeal of the revenue. 6. In the result, the appeal of the Revenue is dismissed. Order pronounced in the Court on 20.12.2017
Cas .....

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