Jeewan Kukreja Vs DCIT (ITAT Raipur)
Summary : The Tribunal quashed the assessment order against the assessee on the ground of violation of principles of natural justice. The case arose from a search conducted on the J.M. Jain Group, where authorities discovered a parallel accounting system called the “JSK Server” allegedly used for recording unaccounted cash transactions through under-invoicing. Based on information obtained from the server and related investigation material, the Assessing Officer added Rs.89.97 lakh as unexplained accommodation entries and Rs.69.01 lakh as unaccounted sales. While the CIT(A) deleted the sales addition, it upheld the addition relating to alleged unaccounted transactions. Before the Tribunal, the assessee argued that crucial materials, including JSK Server data, screenshots, employee statements, and seized documents relied upon by the department, were never furnished for rebuttal. The Tribunal held that non-supply of incriminating material vitiated the assessment proceedings and rendered the order legally unsustainable, thereby quashing the entire assessment.
Core Issue: The core issue before the Tribunal was whether the assessment order was vitiated for breach of the principles of natural justice where the Assessing Officer relied upon material allegedly obtained during the search of the J.M. Jain Group, including JSK Server data, corroborative seized documents, employee statements, and screenshots received from the Investigation Wing, without furnishing those materials to the assessee.
