1969 (12) TMI 104

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..... authority in each of the petitions to revise the assessments for the years 1963-64 and 1964-65 on the ground that certain materials recovered in the course of sudden inspection of his business premises by the department, ought not to be relied upon for any purpose and much less for the purpose of revising the assessments as notified. Apparently these writ petitions were filed on the strength of t .....

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..... ed and retained by the revenue. In the light of the above decisions, which have settled the propositions of law, these writ petitions have to be dismissed. It is however made clear that the revenue in each of these petitions will give sufficient and adequate opportunity to the petitioner-assessee to inspect the accounts and records seized from him and enable him to take copies of the said accounts .....

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