1970 (12) TMI 86

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..... s of the assessee for the periods 1961-62 to 1965-66 were seized by the Commercial Tax Officer, Intelligence, Bangalore, in the year 1967 and then they were forwarded to the Commercial Tax Officer, Tumkur, who is the assessing authority. The petitioner filed returns for the three years ended on 31st March, 1965, 31st March, 1966, and 31st March, 1967. The assessing authority called upon the petiti .....

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..... nt, etc., seized by the Commercial Tax Officer, Intelligence, Bangalore, and without the assistance of the said books, he was not in a position to submit his explanation against the proposed assessment. The assessing authority informed the assessee that he may inspect the account books, etc., in the office of the Commercial Tax Officer if he so desired but he refused to return the account books an .....

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..... proposed assessments. The withholding of the account books, documents and other papers relating to the three assessment years and at the same time asking the petitioner to show cause against the proposed assessments, in our opinion, amounted to denial of reasonable opportunity. The withholding of the account books, etc., was wholly unjustified. In the result, these writ petitions succeed and .....

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