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TMI Blog2023 (10) TMI 1236X X X X Extracts X X X X X X X X Extracts X X X X ..... and circumstances of each case in matters of any ambiguity on enquiry. As already examined the contents of para 8 as appearing in the assessment order in the case record and it is matching with the contents of para 8 of the assessment order filed by the Revenue in its appeal memo. Therefore, without any doubt the correct assessment order has to be the one as appearing in the case record. Now, neither the ld.AR nor ld.DR could demonstrate through evidence as to which assessment order had been considered for adjudication by the ld. CIT(A). This kind of situation, have never been encountered with and it is a very serious matter where the records itself are suffering from ambiguity and uncertainty. We are unable to come to the stage of a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or short, CIT(A) ), dated 31.03.2016 as per the grounds of appeals on record. 2. At the outset, this Bench observes that there is a glaring defect much apparent in the documents filed on record. That, specifically it is noticed that in the appeal memo filed by the Department, the assessment order is dated 18/03/2014, and similarly, in the appeal memo of the appeal filed by the assessee, the assessment order is also dated 18/03/2014 and both these assessments were completed u/sec. 143(3) r.w.s. 147 of the Act. The rest of the details as appearing in the cause title of assessment order also matches, meaning thereby, it has to be construed on a reasonable basis that they are the same assessment orders filed in both the respective appeal me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... crore as appearing on Page No.190 (dated 29/11/2008) of Annexure A-5 impounded from the office of Mr. Dilip Dherai at Jai Tower. It is pertinent to mention here that IOM dated 23/08/2008 talks about outstanding payment in other mode 8.3 Mr. Dilip Dherai in his statement recorded on 05/03/2009 has admitted that both these pages (Page nos.60 66 of Annexure A-1 seized from his residence) are cash payment disbursement entries for land acquisition. Now, in assessee s appeal memo the para 8 of the assessment order enclosed therein reads as follows:- 8. Plethora of incriminating evidences gathered during the search/survey from various premises of the Jain Corp Group as discussed above clearly establishes that unaccounted cash of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the assessment order as filed in appeal memo of the assessee should be construed as the correct assessment order since the ld. CIT(A) had adjudicated, based on the said assessment order. 4. That, the case records provides considerable amount of clarity and validity regarding the facts and circumstances of each case in matters of any ambiguity on enquiry. We have already examined the contents of para 8 as appearing in the assessment order in the case record and it is matching with the contents of para 8 of the assessment order filed by the Revenue in its appeal memo. Therefore, without any doubt the correct assessment order has to be the one as appearing in the case record. Now, neither the ld.AR nor ld.DR could demonstrate through ev ..... X X X X Extracts X X X X X X X X Extracts X X X X
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