Affidavit Under Rule 10, Income Tax Appellate Tribunal Rules, 1963 Affidavits Miscellaneous 1986 - Legal Draft
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AFFIDAVIT UNDER RULE 10, INCOME
TAX APPELLATE TRIBUNAL RULES, 1963
Before the Income-tax Appellate Tribunal . .................
In the matter of M/s. A & Brothers,
Assessment Year ........................
Affidavit of A aged about ....................years, son of Shri...........................resident of................................
I, A, the above named deponent, solemnly affirm and state on oath as under:
1 . That I am the partner of M/s. A & Brothers, a partnership firm carrying on the business at.........the assessee and as such conversant with the facts deposed to below.
2. That I have been appearing on behalf of the firm M/s. A & Brothers before the income-tax authorities for producing the documents and other evidence in compliance of the orders made from time to time.
3. That I have also appeared before the Deputy Commissioner (Appeals) . ............. in connection with the income-tax proceedings of M/s. A & Brothers, in which the Deputy Commissioner (Appeals), Bombay, has passed an order dated .......................... which is under appeal before this tribunal.
4. That the Assessing Officer .........................Ward, Circle .................has observed in his assessment order that the assessee-firm is not maintaining stock and account books regularly and the same were not produced before him.
5. That the Deputy Commissioner (Appeals) made a query from me on .................. the date of hearing, as to whether the assessee-firm has maintained stock and account books during the relevant accounting year, to which I intimated that the assessee-firm has maintained stock and account books regularly during the relevant accounting year, the copies of which have been submitted before Sales Tax Officer and I also submitted that I can produce these books before him on the next date of hearing.
6. That the Deputy Commissioner (Appeals).........................did not ask me to produce the stock and account books for the relevant accounting year on the next date of hearing.4. That the Assessing Officer .........................Ward, Circle .................has observed in his assessment order that the assessee-firm is not maintaining stock and account books regularly and the same were not produced before him.
5. That the Deputy Commissioner (Appeals) made a query from me on .................. the date of hearing, as to whether the assessee-firm has maintained stock and account books during the relevant accounting year, to which I intimated that the assessee-firm has maintained stock and account books regularly during the relevant accounting year, the copies of which have been submitted before Sales Tax Officer and I also submitted that I can produce these books before him on the next date of hearing.
7. That the Deputy Commissioner (Appeals) .......................in his order dated ....................... has observed that the assessee-firm has not maintained the stock and account books during the relevant accounting year regularly and did not produce the same before him.
8. That it is correct that the assessee-firm has not produced stock and account books for the relevant accounting year before the Deputy Commissioner (Appeals)..........................but these books were not produced, as the Deputy Commissioner (Appeals) did not require the firm to produce the same. But it is not correct that the assessee-firm has not maintained regularly the stock and account books for the relevant accounting year, as the firm is maintaining regularly the stock and account books for the relevant accounting year.
I, A, the above named deponent, do hereby verify that the contents of paras 1 to 8 of this affidavit are true to my personal knowledge; nothing has been concealed and no part of it is false. So help me God.
Signed and verified at........................this........................day of.........................
Date............... Deponent