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Dcit, New Delhi vs Dr. Prannoy Roy, New Delhi on 14 June, 2019 INCOME TAX

that the Ld. CIT(A) did not adjudicate the grievance of the assessee nor confronted the so called document "Bayana" to the assessee ... alleging that the so called "Bayana" document was not confronted to him but the Ld. CIT(A) have not paid any attention

2014 (b) to produce any evidence or document or any witness in rebuttal of the additional evidence produced by the appellant. (4) Nothing contained ... commercial invoice from M/s Pride Technology Company, Taiwan, and other documents not confronted to the AO held that the purchases from the said party

which is yet to be obtained. However, as informed earlier, it is not possible for me to adduce evidence in support of each transactions ... opportunity to the assessee to confront the witnesses examined by him during assessment proceedings even if such opportunity was not demanded. The instant case

Young Indian, New Delhi vs Cit(E), New Delhi on 15 November, 2019 In the

show that the ld Assessing Officer has ever confronted the assessee on such seized documents. Further, it was stated that had the ld AO examined ... not Page | 19 examined the seized documents, which proves that the assessee is beneficiary of the accommodation entry. The documents were also not confronted

addition, that the learned ACIT did not either provide to the assessee any valid opportunity and had not confronted to the assessee any such adverse ... Khaitan, it was submitted by the Ld. AR that such document was also not confronted to the assessee despite a specific request and as such

requisition of documents or undisclosed income or property discovered in the course of search which were not produced or not already disclosed or made known ... that the search team had confronted the Appellant with unauthentic document, allegedly a statement of foreign bank account, is not enough to warrant any such

Vijay Kumar aggarwal, Delhi. confronted with the seized document. During the deposition assessee has refused to own the documents except documents ... document are true. The presumption having been drawn as per law is required to be confronted and the documents as per record have been confronted

bank account was purported to be opened and she has not confronted with any document for opening of any account in HSBC, Geneva except account ... document or material confronted to the assessee that indicate assessee's statement cannot be believed. As stated above the document does not even indicate