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Issues:
1. Petitioners seeking production of seized documents from Sales Tax Department. 2. Allegation of ex parte orders passed against petitioners by Assessing Officer and revisional authority. 3. Petitioners' failure to produce documents despite opportunities granted. 4. Dismissal of revision petition due to lack of substantiation of claims. 5. Assessment of expenses and discrepancies in accounts by Assessing Officer. 6. Allegation of delaying tactics by petitioners in the case. 7. Adverse inference drawn against petitioners for failure to produce documents. 8. Conclusion of the court regarding petitioners' behavior and dismissal of the petition. Analysis: 1. The petitioners repeatedly sought the production of documents seized by the Sales Tax Department, alleging that their requests were not granted, leading to a claim of ex parte orders against them. The court noted that the petitioners failed to produce the documents despite opportunities granted, and the alleged grievance appeared to be an afterthought excuse, with the Sales Tax Department providing opportunities for obtaining authenticated copies of the documents. 2. The Assessing Officer and revisional authority were accused of passing ex parte orders against the petitioners without hearing them. However, the court found that the petitioners participated in hearings, sought adjournments, but failed to produce the necessary documents, leading to the dismissal of their revision petition due to unsubstantiated claims and delaying tactics. 3. The Assessing Officer meticulously detailed the various instances where the petitioners failed to comply with requests for information and documents, leading to the conclusion that the petitioners were playing delaying tactics to avoid tax liabilities. Despite multiple opportunities given, the petitioners did not provide the required details, resulting in adverse inferences drawn against them. 4. The court scrutinized the Assessing Officer's order, highlighting discrepancies in accounts, such as expenses not debited, loans granted without interest, emoluments not accounted for, and other irregularities. The court emphasized that the petitioners did not file an appeal but chose to challenge the order through revision, which was subsequently dismissed due to lack of substantiation. 5. The petitioners' claim regarding the production of seized documents was deemed a tactic to delay proceedings. The court disapproved of the petitioners' behavior, stating that they did not approach the court with clean hands, and their actions were aimed at avoiding tax liabilities. Consequently, the petition was dismissed, and the petitioners' behavior was criticized for attempting to manipulate the legal process.
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