Smt. Kamala Devi Jhawar v. CIT

Chand Monammad, Ajmer vs. ITO, Ward 1(3), Ajmer

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

…is no impediment for the assessee to seek adjudication on the point. The question formulated is answered accordingly and in favour of the assessee. 17 SHRI CHAND MOHAMMAD VS ITO, WARD 1(3), AJMER Smt. Kamala Devi Jhawar Vs. Commissioner Of Income Tax (1978) 115 ITR 401 (CAL) 1.3.1 No independent enquiry or investigation made by the ld. AO: It is submitted that despite of contrary statement of Shri Ganesh Goyal on record, no independent enquiry was made by the ld. AO and ld. AO has simply relied on the report of the investigation wing. As already submitted that even the assessee has agreed for the cross examina…