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TMI Blog1976 (8) TMI 36X X X X Extracts X X X X X X X X Extracts X X X X ..... al has considered the evidence of Daya Shanker and Sundera Devi recorded by the Appellate Assistant Commissioner, if not, whether the appellate order is vitiated because of non-consideration of that evidence ? 2. Whether, in the circumstances of the case, the evidence of Daya Shanker and Sundera Devi, if recorded by the Appellate Assistant Commissioner, could be ignored from consideration on the ground that the Income-tax Officer had not been given an opportunity to rebut that evidence?" Shri Mahajan, the learned counsel for the assessee, contended that the Tribunal in coming to the conclusion that the assessee had failed to prove the source of the cash credits standing in the names of Daya Shanker and Sundera Devi had not considered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellate order the Tribunal has said : "With regard to Sundera Devi, the Appellate Assistant Commissioner clearly states that she appeared before him but the Appellate Assistant Commissioner has not given the statement as made by Sundera Devi or the statement made by Daya Shanker assuming that Daya Shanker also appeared before the Appellate Assistant Commissioner......" From the aforesaid passage it is clear that the Tribunal proceeded on the basis that Sundera Devi had appeared before the Appellate Assistant Commissioner and given her statement. In its appellate order the Tribunal has not said positively that Daya Shanker did not appear before the Appellate Assistant Commissioner and make any statement. On the other hand, the Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Commissioner as being of any value or importance. The reason given by the Tribunal for so doing can best be stated in its own words : "The Appellate Assistant Commissioner has not pointed out anywhere the source from which these two persons came into possession of the respective amounts and has not examined the fact that no interest was charged by either of the parties for the alleged loan ........" In his statement before the Appellate Assistant Commissioner, Daya Shanker had clearly stated that he had deposited a sum of Rs. 4,000 with the assessee as he was contemplating the marriage of his daughter and that the marriage took place in May, 1963. This part of the statement of Daya Shanker has been completely lost sight of by the Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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