9911796707
TMI Blog1988 (8) TMI 407X X X X Extracts X X X X X X X X Extracts X X X X ..... entire records in respect of the stock transfers made by it. 2.. Admittedly, assessment for the year 1976-77, on the entire turnover of the petitioner both under the Central Sales Tax Act and the Bihar Finance Act, 1981 (the Finance Act) was completed by respondent No. 3 on February 19, 1983. The petitioner being aggrieved with part of the assessment order, i.e., with regard to disallowance of r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pril 21, 1987, issued a notice to the petitioner which is contained in annexure 2. According to the petitioner, respondent No. 3 was bound to pass final order keeping in view the direction of the appellate authority and it had no jurisdiction to enlarge the scope of the enquiry for passing final order. It is also the case of the petitioner that if the assessing authority was of the opinion that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the petitioner had not been informed for what purpose the books of account were required. It was also stated that since the appellate authority did not give any direction to make further enquiry, the books of account cannot be called for. The petitioner was informed by annexure 4 that its application, i.e., annexure 3, had been rejected. Neither annexure 2 nor annexure 4 discloses under wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e matter under section 19 of the Finance Act. If it had no jurisdiction to do so, it had no jurisdiction to ask for production of the books of account under section 33 of the Finance Act. 7.. For the reasons aforesaid, I am of the opinion that respondent No. 3 was bound to confine itself to the direction of the appellate authority. That being the position, the petitioner must succeed in this wri ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
