Reopening of Completed assessment, onus lies mainly on department to confront assessee with evidence

RELEVANT PARAGRAPH 21. We have heard the parties and have perused the material on record. The learned Commissioner (Appeals) has held that the case of the Assessing Officer was based on the statement of Shri Ramesh Kumar, which was not confronted to the assessee, which was incumbent upon the department to do, since it was a case of reopening of a completed assessment. That the findings recorded by the learned Commissioner (Appeals) in this regard are purely findings of fact, the department has not been able to dispute. The statement of Shri Ramesh Kumar was never confronted to the assessee. In...