2013 (1) TMI 524

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..... to produce the books of accounts before the 1st respondent even at this belated stage. Therefore direct to petitioner to produce the books of accounts as directed in Ext.P3 order of the Tribunal on or before 31/1/2013. If books of accounts are produced as above, the assessing officer will pass orders as directed by the Tribunal. It is directed that, in the event the petitioner fails to produ .....

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..... ll pass fresh orders accordingly. It was also directed that in the event the petitioner fails to produce the books of accounts, the assessing authority can restore the original assessment order. Petitioner says that he obtained a copy of Ext.P3 order and produced the same before the assessing officer on 9/6/10. 2. It is stated that throughout they were willing to produce the documents as direc .....

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..... of accounts within the time specified therein is entirely that of the petitioner. Therefore, the justification offered by the petitioner for non production of the books of accounts cannot be accepted. In that view of the matter, I am also inclined to agree with the view taken by the Tribunal. 4. However, fact remains that even as on date, the assessing officer has not passed any consequential o .....

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