9911796707
TMI Blog1992 (11) TMI 21X X X X Extracts X X X X X X X X Extracts X X X X ..... the ground that the said notice is without jurisdiction and, therefore, it should be quashed. The assessment proceedings for the assessment year 1986-87 were completed on March 27, 1989. Thereafter, penalty proceedings were started under section 271 of the Income-tax Act against the petitioner and, during those proceedings, a request was made on behalf of the petitioner that no opportunity to cross-examine Shri K. K. Dugar, the proprietor of Messrs. Dugar Exim Liners, has been afforded and an opportunity was sought to cross-examine him and an application was also filed before the assessing authority, but that application was not allowed and ultimately under order, annexure 7, a penalty of Rs. 3,82,345 was imposed on the petitioner. Again ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at no opportunity of cross-examination of Shri Dugar was allowed and that further inquiry should be made in the matter and, therefore, he directed respondent No. 2 to record the statement of Shri Dugar and afford an opportunity to the petitioner to cross-examine Shri Dugar and to remit his comments to the Commissioner of Income-tax (Appeals). It was contended by learned counsel for the petitioner that, under section 251 of the Income-tax Act, while hearing the appeal, the Commissioner (Appeals) has no power and jurisdiction to make an enquiry and only under section 251(1)(a) he could have had the power to remit the case to the assessing authority for making fresh assessment in accordance with his directions or to make further enquiry as m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... direct the assessing authority to make an enquiry ? A look at section 250(4) of the Income-tax Act is necessary and it reads as under : "The Deputy Commissioner (Appeals) or, as the case may be, the Commissioner (Appeals) may, before disposing of any appeal, make such further inquiry as he thinks fit, or may direct the Assessing Officer to make further inquiry and report the result of the same to the Deputy Commissioner (Appeals) or, as the case may be, the Commissioner (Appeals)." A bare reading of sub-section (4) of section 250 of the Income-tax Act will leave no doubt that, before actually disposing of the appeal, power is vested in the Commissioner (Appeals) to make further inquiry as he may deem fit or he may direct the assessing a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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