1980 (5) TMI 10

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..... ances have been fully and correctly set out in the judgment of the learned trial judge who has also noted in his judgment the various contentions which were raised before him. The learned judge has also considered a number of decisions in his judgment. On a consideration of the facts and circumstances of the case, the learned judge came to the conclusion that, in the instant case, there were no materials before the ITO, which could lead the ITO to form the belief that the income of the assessee had escaped assessment for failure on the part of the assessee to disclose fully and truly all material facts necessary for the purpose of the assessment. The learned judge also held that the sanction of the Commissioner in the instant case was given .....

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..... and the court should not look into the said list, and, in any event, should not place any reliance on the said records. Mr. Pal has fairly submitted before us that the relevant materials are there only in the said list which were forwarded by the Bombay ITO to the Calcutta ITO and if the said list cannot be taken into account and/or be not considered, the department will really have no case. Mr. Pal has, however, drawn our attention to the statement made in para. 7 of the affidavit filed in opposition to the writ petition filed herein and Mr.. Pal has submitted that the said statements clearly indicate that the list was there at the time when the affidavit was filed and must have been there at the relevant times. We asked Mr. Pal rep .....

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..... earlier noticed, that this list, which according to Mr. Pal, constitutes the only material which could lead the ITO to form the belief necessary to enable the ITO to reopen the assessment could not be produced. As we have earlier noticed, there is no explanation whatsoever as to why the said list, if the said list had been in existence at the relevant time, as it should have been, could not be produced. As this list could not be produced before the learned trial judge, and as no kind of explanation could be offered as to why this list could not be produced before the learned trial judge at the time of hearing of the application, we are of the opinion that the objection taken by Mr. Deb to the production of this particular list at this stage .....

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