ASHWANI KUMAR MISHRA,J. - (1.) Assessment against the assessee for the year 2004-2005 was made relying upon a diary furnished by the brother of the assessee on 8.10.2004. According to the assessee, he and his brother were living in same ancestral house, and there was a serious dispute between them. It was contended that diary has been prepared by the brother so as to harm to the assessee. A plea was taken by the assessee that he be permitted to cross examine his brother and to confront him with respect to diary, which has been relied upon against him. The appellate authority refused such prayer. The Tribunal has observed that there was no specific material brought on record to show that revisionist and his brother were not on good terms.
(2.) Learned counsel for the revisionist submits that in respect of entry tax, same material was relied upon, and the first appellate authority remanded the matter so as to grant opportunity to the revisionist to cross examine the alleged estranged brother on the material relied upon against him. It is stated that a different approach in the facts of the present case was uncalled for.
(3.) Learned Standing Counsel submits that Tribunal has elaborately considered the material to non-suit the revisionist in this regard, which does not require interference. Learned Standing Counsel further points out that no such request had been made before the Assessing Officer.;