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TMI Blog2024 (1) TMI 1414X X X X Extracts X X X X X X X X Extracts X X X X ..... he reopened the assessment. Thus, the reopening proceedings cannot be treated as invalid. The grounds raised by the assessee are decided against the assessee. Unaccounted receipts from the banquet hall/marriage palace, based on loose sheets of paper - as argued loose sheets were neither confronted to the appellant and nor cross examination was allowed of the complainant - In the given case from the information available on record, first the writing of the register is different and the order of registration is different except having few common bookings. Therefore, the sanctity of the copy of the register submitted before the AO is not correct and genuine. Merely relying on such documents, the AO could not initiate the proceedings for makin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o A.Y.2012-13 arises out of the order passed by the Assessing Officer dated 13.12.2019 u/s 143(3) r.w.s 147 of the Income Tax Act,1961[hereinafter referred as the Act ] 2. The assessee has raised the following grounds of appeal: 1. That the learned Commissioner of income Tax (Appeals), National faceless Appeal Centre (NFAC) has grossly erred both in law and, on facts in upholding the determination of income made by the learned deputy Commissioner of Income Tax, Hisar Circle, Hisar of the appellant at Rs 7897530/- as against declared income of Rs7530/- in an order of assessment dated 31-03-2022u/s 147/143(3) of the Act. 2.That the learned Commissioner of income Tax (Appeals), -3 Gurgaon has further erred both in law and on facts in upholding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r erred both on fact and in law in upholding the instant addition without appreciating that the learned Assessing Officer had made the addition mechanically and without conducting any independent enquiry is otherwise untenable and unsustainable. 3. Ld A.R. of the assessee has moved an application to raise the additional ground regarding the DIN. Ld. D.R. has filed the document in which the DIN was generated by the department. Ld. Counsel of the assessee is not pressing the application raising the ground of the DIN, hence the application is rejected. 4. The brief facts of the case are that the assessee has filed its return of income declaring total income at Rs 7530/- on 04-08-2012. The same was processed. The case was reopened for the reaso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... surmises and conjecture. Ld. counsel has submitted that the copy of the documents on which the ld A.O has relied have not been provided to the assessee. Reliance placed on the following decisions: i. M/s Supreme Polypropolene P. Ltd vs. ITO ITA No.4622/D/2009; ii. CIT vs. Pradeep Kumar Gupta 303 ITR95(Del); iii. CIT vs. Sarab Cosulate Marine Products (P) Ltd. 294/ITR 444(Del); iv. SABH Infrastructure Ltd. vs ACIT 398 ITR 198 (Del) Vs. Tata Capital Financial Services Ltd. vs ACIT 443 ITR 127 (Bom) vi. Andaman Timber Industries Vs CCE 62 taxmann.com 3(S.C) CIT vs. Oden Builders (P) Ltd. 418 ITR 315 vii. Income Tax officer V. Lakhmani Mewal Das [1976] 103 ITR 437 (SC). 7. On the other hand, ld Sr D.R supported the order of the below authoritie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s erroneous. The assessee may also prove that no new fact opinion on the merits of the case. The questions of fact and law are left open to be investigated and decided by the assessing authority. The applicant will be entitled to take all the points before assessing authority. 11. In the instant case the Assessing officer had some material to investigate the matter. This material was received through a complaint as the assessee himself accepted this fact. To verify the information the Assessing Officer reopened the case. l.d. A.O has the reason to believe that some income has escaped income on which basis he reopened the assessment. Thus, the reopening proceedings cannot be treated as invalid. The grounds raised by the assessee are decided ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d before the Assessing Officer is not correct and genuine. Merely relying on such documents, the Assessing Officer could not initiate the proceedings for making rowing enquiry. 13. Ld. A.R. has submitted that the A.O. has not provided the copy of the statement recorded to the assessee and the other material until the completion of assessment proceedings. In the present case the Ld. Assessing Officer relied on the loose sheets and documents were not provided to the assessee firm. The l.d. Assessing Officer has relied the fabricated papers which was not in the hand writing of the manager of the banquet hall. Complainant Sh. Dharmender Goyal was not the employee of the assessee but supervised the work in the absence of the assessee partner. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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