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AO's participation in raid doesn’t make reassessment void when he isn’t biased against assessee

April 18, 2017[2017] 80 257 (Delhi)

IT : In scrutiny assessments made pursuant to search and seizure operations in case of assessee, assessee had, in addition to relying on circumstances that the Assessing Officer was a participant in the raiding party, not placed any other material to substantiate allegation of bias. Further, no personal bias or malice or past history with said official was alleged, much less proved. Thus, the argument that assessment was void on account of bias was unsustainable and had to be rejected

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