COMMISSIONER OF INCOME TAX Vs. DHARAM PAL PREM CHAND LTD
HIGH COURT OF DELHI
COMMISSIONER OF INCOME TAX
Dharam Pal Prem Chand Ltd
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MADAN B.LOKUR, J. -
(1.) THE Revenue is aggrieved by an order dt. 31st March, 2005 passed by the Tribunal, Delhi Bench 'A' Delhi in ITA No. 2803/Del/1998 and ITA No. 3558/Del/2002 relevant for the asst. yrs. 1994 -95 and 1995 -96.
(2.) THE assessed manufacturers chewing tobacco (Zaffrani Patti). One of the issues that arose in the assessment proceedings before the AO was with regard to the raw material used by the assessed and the percentage of the components including silver. The assessed declined to give necessary information on the ground that it was a trade secret which it would not like to divulge.
On this, the AO drew samples of Zaffrani Patti and sent them to the Shri Ram Institute for Industrial Research, New Delhi with a request to ascertain the percentage -wise presence of silver in different qualities/brands of Zaffrani Patti. The said Institute sent its report by a letter dt. 12th March, 1997. On the basis of the report, the AO estimated the total consumption of silver in the manufacture of various products of the assessed.
(3.) UPON receipt of the report, the assessed filed objections thereto and in the objections it requested for permission to cross -examine the analyst. It appears that the request to cross -examine the analyst was made on more than one occasion but the AO paid no heed to this request and proceeded with the assessment order.;
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