1965 (4) TMI 96

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..... mber, 1964, made on the petitioner in respect of the assessment year 1963-64. The petitioner had reported a turnover of Rs. 7,09,935.28. The assessing officer, however, determined the taxable turnover to be Rs. 15,42,415.33. This was preceded by a notice dated 8th December, 1964, asking the petitioner to show cause why the total turnover should not be determined at that figure. The difference betw .....

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..... a proper and reasonable opportunity to show that the turnover reported was correct, we should interfere with the order of assessment. When a remedy is available to an assessee under the Statute, he must first resort to it and when actually he has resorted to it and the appeal is pending, this Court would be reluctant to interfere with an order of assessment. But there may be cases where this rul .....

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..... one totals the six items. The mistake occurred in the report of the Intelligence Staff of the Sales Tax Department and, this has been, it is rather disturbing to note, bodily embodied by the assessing authority without any scrutiny. We need hardly observe that the assessment proceedings are quasijudicial in nature and therefore the assessing authority has an independent duty to carefully scrutinis .....

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