Commissioner Of Income-Tax (Cental) vs Smt.Neena Jain C/O M/S Sweety Fabrics ... on 19 February, 2010
5.1 At the time of hearing, Ld. Authorised Representative of the Assessee
filed a small Paper Book containing pages 1 to 36 in which he has
attached the various documentary evidences for substantiating its claim
alongwith the judgments of the Hon'ble High Courts. We have perused
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all the documentary evidence filed by the assessee in the shape of Paper
Book alongwith the judgment of the Hon'ble High Court of Punjab &
Haryana in the case of CIT vs. Neena Jain (330 ITR 157 (P&H) and Delhi
High Court decision in the case of CWT vs. Prem Nath Motors Pvt. Ltd. 238
ITR 414 (Del.). After perusing the orders of the revenue authorities, we are
of the considered view that assessee could not substantiate his claim
before the revenue authorities while filing the required documentary
evidence which he has filed before us in the shape of Paper Book.
Secondly, the Ld. Authorised Representative of the assesse has also
certified that all these documents the assessee has filed before the lower
authorities. He has given the Certificate dated 19.2.2016. Keeping in
view of the Certificate given by Sh. A.K. Jain, CA and in the interest of
justice, we are of the considered view that the issue involved in the present
Appeal requires thorough investigation at the level of the AO, after
examining the documentary evidence filed by the assessee, as stated
above by the Ld. Authorised Representative of the assessee. The
Assessing Officer is directed to decide the issue in dispute afresh under the
law, after considering all the documentary evidences filed by the assessee
in the shape of Paper Book alongwith the judgment of the Hon'ble High
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WTA NO. 25/Del/2014
Court and decided the issue afresh under the law, after giving adequate
opportunity of being heard to the assessee.