M/S. HEERA KERALA DEVELOPERS P. LTD,TRIVANDRUM vs. THE ACIT,CIR-1(1), TRIVANDRUM

In the result, the appeal filed by the assessee is allowed

Bench: Shri George George K. & Shri Laxmi Prasad Sahum/S. Heera Kerala Developers Acit - Circle 1(1) Pvt. Ltd. Thiruvananthapurm Tc 15/1553(5), Heera Park Vs. Mp Appan Road, Vazhuthacaud Thiruvananthapurm 695014 Pan – Aabch8810R Appellant Respondent

natural justice would be 'erroneous' [CIT Vs. Jawahar Bhatacharjee (2012) 341 ITR 434 (Gau.)(FB)) II. The Honorable High Court of Delhi in Toyoto Motor Corporation 306 ITR 49 had given a finding that "The order passed by the Assessing Officer should be a self- contained order giving the relevant facts and reasons for coming to the conclusion based

M.K RAJENDRAN PILLAI,PATHANAMTHITTA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOLLAM, KOLLAM

In the result the appeals for AYs 2012-13 to 2017-18 stand partly allowed whereas the appeal for AY 2018-19 stands allowed on legal grounds in terms of our above order

Bench: Hon’Ble Shri Satbeer Singh Godara, J.M. & Hon’Ble Shri Manoj Kumar Aggarwal, A.M.

justice by placing reliance on purported statements of third parties recorded by the Investigation Wing behind the back of the Assessee without – (i) providing copies of the purported statements to the Appellant, ITA Nos.580 to 586/Coch/2022 (ii) independently examining such third parties in course of the assessment proceedings and, (iii) affording the Appellant an opportunity of cross-examination of such

M.K RAJENDRAN PILLAI,PATHANAMTHITTA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOLLAM, KOLLAM

In the result the appeals for AYs 2012-13 to 2017-18 stand partly allowed whereas the appeal for AY 2018-19 stands allowed on legal grounds in terms of our above order

Bench: Hon’Ble Shri Satbeer Singh Godara, J.M. & Hon’Ble Shri Manoj Kumar Aggarwal, A.M.

justice by placing reliance on purported statements of third parties recorded by the Investigation Wing behind the back of the Assessee without – (i) providing copies of the purported statements to the Appellant, ITA Nos.580 to 586/Coch/2022 (ii) independently examining such third parties in course of the assessment proceedings and, (iii) affording the Appellant an opportunity of cross-examination of such

M.K RAJENDRAN PILLAI,PATHANAMTHITTA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOLLAM, KOLLAM

In the result the appeals for AYs 2012-13 to 2017-18 stand partly allowed whereas the appeal for AY 2018-19 stands allowed on legal grounds in terms of our above order

Bench: Hon’Ble Shri Satbeer Singh Godara, J.M. & Hon’Ble Shri Manoj Kumar Aggarwal, A.M.

justice by placing reliance on purported statements of third parties recorded by the Investigation Wing behind the back of the Assessee without – (i) providing copies of the purported statements to the Appellant, ITA Nos.580 to 586/Coch/2022 (ii) independently examining such third parties in course of the assessment proceedings and, (iii) affording the Appellant an opportunity of cross-examination of such

M.K RAJENDRAN PILLAI,PATHANAMTHITTA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOLLAM, KOLLAM

In the result the appeals for AYs 2012-13 to 2017-18 stand partly allowed whereas the appeal for AY 2018-19 stands allowed on legal grounds in terms of our above order

Bench: Hon’Ble Shri Satbeer Singh Godara, J.M. & Hon’Ble Shri Manoj Kumar Aggarwal, A.M.

justice by placing reliance on purported statements of third parties recorded by the Investigation Wing behind the back of the Assessee without – (i) providing copies of the purported statements to the Appellant, ITA Nos.580 to 586/Coch/2022 (ii) independently examining such third parties in course of the assessment proceedings and, (iii) affording the Appellant an opportunity of cross-examination of such

M.K RAJENDRAN PILLAI,PATHANAMTHITTA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOLLAM, KOLLAM

In the result the appeals for AYs 2012-13 to 2017-18 stand partly allowed whereas the appeal for AY 2018-19 stands allowed on legal grounds in terms of our above order

Bench: Hon’Ble Shri Satbeer Singh Godara, J.M. & Hon’Ble Shri Manoj Kumar Aggarwal, A.M.

justice by placing reliance on purported statements of third parties recorded by the Investigation Wing behind the back of the Assessee without – (i) providing copies of the purported statements to the Appellant, ITA Nos.580 to 586/Coch/2022 (ii) independently examining such third parties in course of the assessment proceedings and, (iii) affording the Appellant an opportunity of cross-examination of such

M.K RAJENDRAN PILLAI,PATHANAMTHITTA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOLLAM, KOLLAM

In the result the appeals for AYs 2012-13 to 2017-18 stand partly allowed whereas the appeal for AY 2018-19 stands allowed on legal grounds in terms of our above order

Bench: Hon’Ble Shri Satbeer Singh Godara, J.M. & Hon’Ble Shri Manoj Kumar Aggarwal, A.M.

justice by placing reliance on purported statements of third parties recorded by the Investigation Wing behind the back of the Assessee without – (i) providing copies of the purported statements to the Appellant, ITA Nos.580 to 586/Coch/2022 (ii) independently examining such third parties in course of the assessment proceedings and, (iii) affording the Appellant an opportunity of cross-examination of such

M.K RAJENDRAN PILLAI,PATHANAMTHITTA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOLLAM, KOLLAM

In the result the appeals for AYs 2012-13 to 2017-18 stand partly allowed whereas the appeal for AY 2018-19 stands allowed on legal grounds in terms of our above order

Bench: Hon’Ble Shri Satbeer Singh Godara, J.M. & Hon’Ble Shri Manoj Kumar Aggarwal, A.M.

justice by placing reliance on purported statements of third parties recorded by the Investigation Wing behind the back of the Assessee without – (i) providing copies of the purported statements to the Appellant, ITA Nos.580 to 586/Coch/2022 (ii) independently examining such third parties in course of the assessment proceedings and, (iii) affording the Appellant an opportunity of cross-examination of such

THE TRIVANDRUM EMPLOYEES CO-OPERATIVE SOCIETY LIMITED NO. 43,TRIVANDRUM vs. THE ADDITIONAL JOINT DEPUTY ASSISTANT COMMISSIONER OF INCOME TAX, KOCHI

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

justice, which the assessee has not utilized, Hence, it is clear that the assesses failed to fumish any The Trivandrum Employees Co-operative Society Ltd. documents called for evidencing that the source of deposits was from the customers. Therefore, it is undisputable that assessee failed to fumish the details and has offered no explanation about the nature and source

THE TRIVANDRUM EMPLOYEES CO-OPERATIVE SOCIETY LIMITED NO. 43,THIRUVANANTHAPURAM vs. THE INCOME TAX OFFICER, THIRUVANANTHAPURAM

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

justice, which the assessee has not utilized, Hence, it is clear that the assesses failed to fumish any The Trivandrum Employees Co-operative Society Ltd. documents called for evidencing that the source of deposits was from the customers. Therefore, it is undisputable that assessee failed to fumish the details and has offered no explanation about the nature and source

SRI.NIHAS BASHEER,ALAPPUZHA vs. THE ITO, WD-3, ALAPPUZHA, ALAPPUZHA

In the result, ground No.3 raised by the assessee is rejected

Bench: Shri George George K

section 68 of the Act and the ground raised against this issue is dismissed.” 4.3 Aggrieved by the order of the CIT(A), the assessee has raised this issue before the Tribunal. The learned Counsel for the assessee submitted that the additions were made u/s 68 for the reason that the creditors could not be produced before the Assessing Officer

THE ACIT, KOLLAM vs. SRI.P. SUNIL KUMAR, KOLLAM

In the result, the appeals of the Revenue as well as the Cross

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

natural justice because of which the assesses were adversely affected. More so, the circumstances surrounding the case are not strong enough to justify rejection of the assessee’s plea of providing opportunity of cross examination. In the present case, the entire evidence has to be appreciated in a wholesome manner and even when there is a documentary evidence, the same

THE ACIT, KOLLAM vs. SRI.P.SUNILKUMAR, KOLLAM

In the result, the appeals of the Revenue as well as the Cross

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

natural justice because of which the assesses were adversely affected. More so, the circumstances surrounding the case are not strong enough to justify rejection of the assessee’s plea of providing opportunity of cross examination. In the present case, the entire evidence has to be appreciated in a wholesome manner and even when there is a documentary evidence, the same

THE ACIT, CEN-CIRCLE, KOLLAM vs. M/S.SABARI ENTERPRISES P. LTD,, KOLLAM

In the result, the appeals of the Revenue as well as the Cross

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

natural justice because of which the assesses were adversely affected. More so, the circumstances surrounding the case are not strong enough to justify rejection of the assessee’s plea of providing opportunity of cross examination. In the present case, the entire evidence has to be appreciated in a wholesome manner and even when there is a documentary evidence, the same

THE ACIT, CEN-CIRCLE, KOLLAM vs. M/S.SABARI ENTERPRISES P. LTD,, KOLLAM

In the result, the appeals of the Revenue as well as the Cross

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

natural justice because of which the assesses were adversely affected. More so, the circumstances surrounding the case are not strong enough to justify rejection of the assessee’s plea of providing opportunity of cross examination. In the present case, the entire evidence has to be appreciated in a wholesome manner and even when there is a documentary evidence, the same

THE DCIT, CEN-CIRCLE, KOLLAM, KOLLAM vs. SRI.P>SUNIL KUMAR, KOLLAM

In the result, the appeals of the Revenue as well as the Cross

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

natural justice because of which the assesses were adversely affected. More so, the circumstances surrounding the case are not strong enough to justify rejection of the assessee’s plea of providing opportunity of cross examination. In the present case, the entire evidence has to be appreciated in a wholesome manner and even when there is a documentary evidence, the same

THE ACIT, CEN-CIRCLE, KOLLAM, KOLLAM vs. SRI.P.SUNIL KUMAR, KOLLAM

In the result, the appeals of the Revenue as well as the Cross

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

natural justice because of which the assesses were adversely affected. More so, the circumstances surrounding the case are not strong enough to justify rejection of the assessee’s plea of providing opportunity of cross examination. In the present case, the entire evidence has to be appreciated in a wholesome manner and even when there is a documentary evidence, the same

THE CENTRAL CIRCLE, KOLLAM, THE CENTRAL CIRCLE,KOLLAM vs. SRI.P.SUNIL KUMAR, KOLLAM

In the result, the appeals of the Revenue as well as the Cross

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

natural justice because of which the assesses were adversely affected. More so, the circumstances surrounding the case are not strong enough to justify rejection of the assessee’s plea of providing opportunity of cross examination. In the present case, the entire evidence has to be appreciated in a wholesome manner and even when there is a documentary evidence, the same