9911796707
TMI Blog1974 (7) TMI 103X X X X Extracts X X X X X X X X Extracts X X X X ..... er in his absence his clerk handed over certain books to the Deputy Commissioner. On looking into them, the Deputy Commissioner was of the view that certain turnovers of the petitioner had escaped assessment. He, therefore, issued a notice to the petitioner to show cause as to why penalty as required under section 12-A(1-A) should not be levied. The petitioner filed his objections in response to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d been handed over by the clerk of the petitioner which did not belong to the petitioner were void, because the petitioner was not given an opportunity to inspect the said account books before the orders of assessment were passed. The submission made by Sri K. Srinivasan overlooks one important distinction between the facts of these cases and the facts in G. Basappa Son and Co. v. Commercial Tax O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nging to an assessee without affording a reasonable opportunity to explain the entries therein would be one opposed to natural justice. But, on going through the said decision I feel that the said decision was rendered having regard to the peculiar facts which were involved in those cases. It cannot be said that whenever books of account are seized from the custody of an assessee and then an order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 35 S.T.C. 483., lays down that at all events when books of account are not handed over to the assessee, an order of assessment should be set aside. 3.. As already observed I am not satisfied that the petitioner has established in these two cases that the infraction of law on the part of the assessing authority leads to the conclusion that the orders of assessment are null and void. 4.. The pet ..... X X X X Extracts X X X X X X X X Extracts X X X X
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