COMMISSIONER OF INCOME TAX Vs. KAMAL TRADING COMPANY

JUDGEMENT

(1.) Heard on the question of admission.

(2.) The appeal has been preferred as against order passed by ITAT affirming the order passed by CIT.

(3.) Deletion of addition of Rs.22,41,482/- has been ordered by CIT(A), which addition was made by AO on account of unexplained sundry creditors. Disallowance was also made on account of claim of loss of Rs.2,00,200/- in paddy account. CIT(A) has found that certain statements of certain farmers were recorded by the Inspector of Income Tax, but it were recorded behind the back of the assessee. Assessee was not given opportunity to cross-examine the witnesses. Statements were written in Hindi, whereas the farmers were illiterate or semi literate. Affidavits were filed by assessee of each and every farmer, which have been relied upon by the CIT(A) and the said finding has been affirmed by the ITAT.