Andaman Timber Industries v. CCE

Nirmala Agarwal, Jaipur vs. ACIT, Jaipur

In the result, both the appeals of the assessee are allowed

…xamination of the witness of the department to the assessee is gross violation of the principle of natural justice and for this reliance is placed on the decision of Hon’ble Supreme court in the case of Andman Timber Products vs. CCE reported in 127 DTR 241 / 281 CTR 241 wherein it has been held as under: (case law paper book pages 11-13) Assessment - Natural justice - Denial of opportunity to cross-examine witnesses — Denial of opportunity to the assessee to cross-examine the witnesses whose statements were made the sole basis of the assessment is a serious flaw rendering the order a nullity in as much as it am…

Nirmala Agarwal, Jaipur vs. ACIT, Jaipur

In the result, both the appeals of the assessee are allowed

…xamination of the witness of the department to the assessee is gross violation of the principle of natural justice and for this reliance is placed on the decision of Hon’ble Supreme court in the case of Andman Timber Products vs. CCE reported in 127 DTR 241 / 281 CTR 241 wherein it has been held as under: (case law paper book pages 11-13) Assessment - Natural justice - Denial of opportunity to cross-examine witnesses — Denial of opportunity to the assessee to cross-examine the witnesses whose statements were made the sole basis of the assessment is a serious flaw rendering the order a nullity in as much as it am…

ACIT, Jaipur vs. Rajendra Kumar Jain, Jaipur

…ination is not sustainable in law. In support of his contention, he has relied upon the decision of Hon’ble Supreme Court in the case of 43 ITA Nos. 293(7)/JP/2017 Shri Rajendra Kumar Jain, Jaipur. Andaman Timber Industries vs. Commission of Central Excise, 281 CTR 241 (SC) and submitted that the Hon’ble Supreme Court has held that not allowing assessee to cross examine the witness is a serious flaw which makes the order nullity in as much as it amounted to violation of principles of natural justice. The ld. A/R has also relied upon the decision of Hon’ble Orissa High Court in the case of CIT vs. Biju Patnaik…

ACIT, Jaipur vs. Rajendra Kumar Jain, Jaipur

…ination is not sustainable in law. In support of his contention, he has relied upon the decision of Hon’ble Supreme Court in the case of 43 ITA Nos. 293(7)/JP/2017 Shri Rajendra Kumar Jain, Jaipur. Andaman Timber Industries vs. Commission of Central Excise, 281 CTR 241 (SC) and submitted that the Hon’ble Supreme Court has held that not allowing assessee to cross examine the witness is a serious flaw which makes the order nullity in as much as it amounted to violation of principles of natural justice. The ld. A/R has also relied upon the decision of Hon’ble Orissa High Court in the case of CIT vs. Biju Patnaik…

ACIT, Jaipur vs. Rajendra Kumar Jain, Jaipur

…ination is not sustainable in law. In support of his contention, he has relied upon the decision of Hon’ble Supreme Court in the case of 43 ITA Nos. 293(7)/JP/2017 Shri Rajendra Kumar Jain, Jaipur. Andaman Timber Industries vs. Commission of Central Excise, 281 CTR 241 (SC) and submitted that the Hon’ble Supreme Court has held that not allowing assessee to cross examine the witness is a serious flaw which makes the order nullity in as much as it amounted to violation of principles of natural justice. The ld. A/R has also relied upon the decision of Hon’ble Orissa High Court in the case of CIT vs. Biju Patnaik…

Rajendra Kumar Jain, Jaipur vs. ACIT, Jaipur

…ination is not sustainable in law. In support of his contention, he has relied upon the decision of Hon’ble Supreme Court in the case of 43 ITA Nos. 293(7)/JP/2017 Shri Rajendra Kumar Jain, Jaipur. Andaman Timber Industries vs. Commission of Central Excise, 281 CTR 241 (SC) and submitted that the Hon’ble Supreme Court has held that not allowing assessee to cross examine the witness is a serious flaw which makes the order nullity in as much as it amounted to violation of principles of natural justice. The ld. A/R has also relied upon the decision of Hon’ble Orissa High Court in the case of CIT vs. Biju Patnaik…

Rajendra Kumar Jain, Jaipur vs. ACIT, Jaipur

…ination is not sustainable in law. In support of his contention, he has relied upon the decision of Hon’ble Supreme Court in the case of 43 ITA Nos. 293(7)/JP/2017 Shri Rajendra Kumar Jain, Jaipur. Andaman Timber Industries vs. Commission of Central Excise, 281 CTR 241 (SC) and submitted that the Hon’ble Supreme Court has held that not allowing assessee to cross examine the witness is a serious flaw which makes the order nullity in as much as it amounted to violation of principles of natural justice. The ld. A/R has also relied upon the decision of Hon’ble Orissa High Court in the case of CIT vs. Biju Patnaik…

Rajendra Kumar Jain, Jaipur vs. ACIT, Jaipur

…ination is not sustainable in law. In support of his contention, he has relied upon the decision of Hon’ble Supreme Court in the case of 43 ITA Nos. 293(7)/JP/2017 Shri Rajendra Kumar Jain, Jaipur. Andaman Timber Industries vs. Commission of Central Excise, 281 CTR 241 (SC) and submitted that the Hon’ble Supreme Court has held that not allowing assessee to cross examine the witness is a serious flaw which makes the order nullity in as much as it amounted to violation of principles of natural justice. The ld. A/R has also relied upon the decision of Hon’ble Orissa High Court in the case of CIT vs. Biju Patnaik…

Rajendra Kumar Jain, Jaipur vs. ACIT, Jaipur

…ination is not sustainable in law. In support of his contention, he has relied upon the decision of Hon’ble Supreme Court in the case of 43 ITA Nos. 293(7)/JP/2017 Shri Rajendra Kumar Jain, Jaipur. Andaman Timber Industries vs. Commission of Central Excise, 281 CTR 241 (SC) and submitted that the Hon’ble Supreme Court has held that not allowing assessee to cross examine the witness is a serious flaw which makes the order nullity in as much as it amounted to violation of principles of natural justice. The ld. A/R has also relied upon the decision of Hon’ble Orissa High Court in the case of CIT vs. Biju Patnaik…

Mujeeb Khan, Jaipur vs. ITO, Jaipur

In the result, the appeal filed by the Revenue is allowed for

…nt of Shri Sitaram Gurjar cannot be the basis of assessment without giving an opportunity of cross examination to the assessee. In support of his contention he has relied upon the decision of Hon’ble Supreme Court in case of Andaman Timber Industries vs. CCE 127 DTR 241. 4. On the other hand, ld. DR has submitted that the agreement in question clearly reveals the transaction of land wherein the assessee being executor of the document has admitted the transfer of Rs. 37,00,000/- in 5 ITA 421/JP/17_ Mujeeb Khan vs. ITO which the shares of the assessee is 3/5. Therefore, the AO has rightly formed to belief that…