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TMI Blog1962 (2) TMI 72X X X X Extracts X X X X X X X X Extracts X X X X ..... ns to the pre-assessment notice. Even the pre-assessment notice that has been furnished to the petitioner, viz., exhibit P-1, except attempting to comply with an empty formality, as such, does not at all give any indication as to what basis the assessing authority proposes to adopt. 2.. No doubt, in the pre-assessment notice, exhibit P-1 dated 23rd July, 1960, there are certain defects pointed o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat this notice, which gives him time to furnish his explanation till 30th July, 1960, was admittedly received by him only on 1st August, 1960, and that fact has also been admitted by the respondent. 5.. But, according to the respondent, the petitioner appeared before the assessing authority on 4th August, 1960, and gave a statement, exhibit R. Therefore, the learned Government Pleader urged tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessing authority has made a note that the petitioner was asked as to whether fresh notice is to be served on him, and the petitioner said that it is not necessary to issue him a fresh pre-assessment notice and that the assessment as against him may be made. 8.. This controversy clearly shows that the petitioner must be given an opportunity again to place his objections to a proper notice that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tock handled. 11.. These aspects, according to the learned counsel, have not at all been indicated in exhibit P-1, and therefore, the pre-assessment notice exhibit P-1 does not serve any purpose whatsoever so far as the petitioner is concerned. There seems to be considerable force in this criticism levelled against the pre-assessment notice exhibit P-1. Except referring to some aspects, the noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oceeds to make a best judgment assessment, there is a duty on his part to make available to the petitioner every point or aspect that he proposes to take into account in making the best judgment assessment, and give the assessee opportunity to place all the objections that may be available to him both under law and on facts, regarding the proposal. After completing all these formalities, it is ope ..... X X X X Extracts X X X X X X X X Extracts X X X X
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