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2015 (12) TMI 1905

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..... ished to the Assessee with the ITO's - HELD THAT:- Reasons for the belief that income has escaped assessment for AY 2004-05 signed by the ITO. At the bottom of the said page there is an endorsement made to the Addl. CIT, Range-6, New Delhi, which then has been signed alongside by the Addl. CIT with the date of 21st March 2011. Assessee insists that this was the document that was given to him a .....

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..... inal document in the file which purportedly has the above words. The Court then required Mr. Sawhney to show from the file the original of the Annexure to the letter dated 27th June 2011 of the ITO as addressed to the Principal Officer of the Assessee. At his request, adjourned 17th December 2015. - JUSTICE S.MURALIDHAR AND JUSTICE VIBHU BAKHRU For the Appellant : Mr. Kamal Sawhney, Senior stand .....

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..... was the document that was given to him and which was also seen by the ITAT when it passed the impugned order in the present matter. 2. Mr. Kamal Sawhney, learned Senior standing counsel for the Revenue, on the other hand produced before the Court a file purportedly containing the relevant original documents. One of the documents is the proforma of the reasons for the reopening which is somewhat di .....

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