2020 (12) TMI 130

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..... ested, through permitting a cross examination by the assessee, then the untested evidence cannot be relied upon against the assessee while confirming a demand against him. Inasmuch as the impugned orders of the assessing authority rely on material that was not tested, we quash Ext.P4 assessment order and direct the 2nd respondent to pass fresh orders in lieu thereof, after taking note of the ob .....

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..... itioner. In an appeal that was carried by the petitioner, the first appellate authority decided the issue in favour of the petitioner. It is stated that the revenue, however, carried the matter in further appeal before the appellate tribunal and the appellate tribunal remanded the matter to the assessing authority after finding that the bank accounts of one Mohan Raj ought to have been verified an .....

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..... demand against him. Inasmuch as the impugned orders of the assessing authority rely on material that was not tested, I quash Ext.P4 assessment order and direct the 2nd respondent to pass fresh orders in lieu thereof, after taking note of the observations in this judgment. The 2nd respondent assessing authority shall pass fresh orders as directed after hearing the petitioner, within a period of th .....

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