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TMI Blog2019 (10) TMI 881X X X X Extracts X X X X X X X X Extracts X X X X ..... st offered for cross-examination to the assessee - Even if the aspect of cross-examination is left aside for the moment, insofar as the inquiry that is sole basis of the adverse inference drawn against the assessee is found to have been conducted after the last date of the hearing in the assessment proceedings, no reliance whatsoever could have been placed on the same. The only course open to the assessing officer would have been to fix another date, in the assessment proceedings, and to allow the assessee time to respond to the adverse material that had been brought on record in the meanwhile. In absence of such course having been adopted, the assessment order that was based solely on such adverse material, could not be sustained - Revi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er in wood and manufacturer of packing boxes. The matter was carried in appeal to the Tribunal who vide its order dated 31.08.2006 (for A.Ys. 2003-04 and 2004-05) allowed the assessee's appeal and remitted the matter to the assessing authority to pass a fresh assessment order after making proper inquiry, to determine whether the assessee had engaged in sawing of wood/timber on its own account and whether it had engaged in manufacture and sale of packing boxes. 4. Pursuant to the aforesaid order, the assessing authority took up the matter in remand. The consequent assessment order dated 26.03.2007, on its face discloses that the matter was heard on 24.01.2007 and 12.03.2007. There is nothing on record to indicate that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e made adverse statements. 6. Heard Sri M.M. Rai, learned counsel for the applicant-assessee and Sri B.K. Pandey, learned Standing Counsel for the revenue. 7. Present revisions have been pressed on the following question of law: Whether on the facts and circumstances of the case, the Tribunal was legally justified in dismissing the appeal filed by the applicant and restoring the order of the assessing authority without considering the ground raised and affording an opportunity of cross examination of the persons from whom the inquiries were made behind the back regarding sale of timber and packing cases? 8. Having heard learned counsel for the parties and having perused ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee time to respond to the adverse material that had been brought on record in the meanwhile. In absence of such course having been adopted, the assessment order that was based solely on such adverse material, could not be sustained. 12. The other material that has been referred to by the Tribunal is in the shape of survey report dated 29.7.2004. The finding recorded by the Tribunal that such survey report recorded factum of manufacturing (of packing boxes) by the assessee, is clearly perverse. The survey report, (a copy of which has been annexed with the present revision), no where records factum of packing boxes being manufactured by the assessee. The question of law noted above is answered in the negative i.e. in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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