9911796707
TMI Blog1991 (6) TMI 245X X X X Extracts X X X X X X X X Extracts X X X X ..... e questions of law said to arise from the order of the Appellate Tribunal are: "1. Whether, on the facts and in the circumstances, the Sales Tax Appellate Tribunal was justified in law in holding that the information gathered during the shop inspection conducted on June 4, 1973, cannot be relied upon by the assessing authority on the ground that assessee had not endorsed the shop inspection repor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gathered therefrom provide the basis for the preassessment notice informing the assessee that unless the proposals are explained properly a best judgment assessment will be made. The assessee in his reply has stated that there is nothing on record to show that the materials based on which the proposal was made were collected on inspection. 2.. Elaborating this contention, it is further stated th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... We do agree with the argument of the learned counsel for the Revenue that there is no legal bar in the assessing authority relying upon the materials collected during inspection even if the inspection is regarded as illegal. But the question here is can the materials collected without due compliance with the provisions contained in clause (12) of rule 34 be relied upon by the assessing authority ..... X X X X Extracts X X X X X X X X Extracts X X X X
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