FALCON MARINE EXPORTS LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) In the present writ petition, the petitioner an Income Tax assessee seeks to question the correctness of the assessment order dated 6.12.2010 (Annexure-2) passed by the Asst. Commissioner of Income Tax, Circle-1(1), Bhubaneswar and consequential demand notice vide Annexure-2 series on the ground of violation of the principles of natural justice.

(2.) Learned senior counsel for the petitioner assails the impugned assessment order, inter alia, on the ground that the Assessing Officer had based the impugned order on various documents/reports which were never confronted to the Assessee nor copies furnished to the petitioner. In particular, learned senior counsel for the petitioner invited the Court s attention to the impugned order of assessment where the Assessing Officer had placed reliance upon the following documents/reports:

(3.) To substantiate the allegation of violation of the principles of natural justice, learned counsel for the petitioner also placed reliance on the counter affidavit filed on behalf of opposite parties 2 and 3 and in particular, the averments contained in Paragraphs-9 and 9 A thereof which is quoted herein below: "9. xx xx It was not necessary for the assessing officer to produce copy of the DFID report on Orissa Fisheries as the same is available on the internet.