Jatinder Mohan Mittal, Huf, Chandigarh vs Department Of Income Tax
IN THE INCOME TAX APPELLATE
assessment proceedings. In view of the conflicting and contradictory statement and documents furnished by the assessee, the addition was made by the Assessing Officer ... vests with assessee's wife as is clear from the documents procured from the Estate Office clearly implying that there was neither any need
Ito vs Bhasin Rice & General Mills on 19 January, 2004
Equivalent citations: (2004)87TTJ
assessee had filed reply to the AO
stating that the documents referred to in Annexure A-
6, pages 16 to 34 were bills of saris ... married and not living
with him, it required time to procure the document,
which opportunity was denied by the AO. He,
therefore, stated that
been issued to the assessee in regard to
procure the document/evidence to substantiate its claim u/s 11 &
12. The same has been
Others, which was never executed by the assessee.
Further, no such documents were procured from the
premises of the assessee. The Assessing Officer ... City Builders Pvt. Ltd, and
by relying on the photocopy of documents which was not
executed by assessee and made addition without any
enquiry from
that the time available during assessment
proceedings was not sufficient to procure these documents
and therefore, this application is being filed ... would be seen clearly that whatever
documents have been given, could have been procured
earlier and filed before the Assessing Officer
Counsel for the assessee stated that the assessee could not procure the
documents during the course of assessment proceedings which are furnished ... furnished the additional evidence which
could not be procured at the time of assessment proceedings these documents in the
form of affidavits for receiving
Dr. Naresh Mittal, Panchkula vs Dcit, Chandigarh on 27 July, 2018
IN THE INCOME TAX
assessee further pl eaded that si nce these
documents were to be procured / obtai ned from the payee,
the y coul d not be submi