BOFORS - The HINDU Newspaper as evidence/material on record
THE assessee contended that the Agency of “The Hindu” newspaper neither authenticated the source of their information nor the originals thereof were ever produced and that the assessee was never given opportunity to cross examine them, and that consequently, it is not proved that Svenska is the assessee’s front company or there is any power of attorney and existence of Swiss Bank Account No. 99921-TU. In the absence of such material, as per the assessee, the additions cannot be sustained.
The ITAT found that information demonstrated beyond question that the assessee was the recipient of this commission. “The Hindu” newspaper is a further corroboration of the facts which show that the assessee is the recipient.
The ITAT held, “Besides, from the grounds of appeal, it comes out that no specific ground for insistence on the personal attendance of “The Hindu” newspaper officials was specifically requested by the assessee. There is no letter in the assessee’s paper book evincing that any specific request was made by the assessee for “The Hindu” news agency’s personal attendance and cross examination. The plea in this behalf, without taking any specific ground in the first and second appeals and without there being any request available on the paper book, cannot be accepted at this belated stage. AO is obliged to confront the assessee only the material gathered by him, which is disputed. This specious plea is a mere afterthought aimed at trying to thwart the assessment of correct income and is liable to be rejected as such”.
The HINDU had later carried a cartoon, “VOTE FOR QONGRESS”