2001 (9) TMI 1112

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... thority" to exercise the powers referred to therein. It is submitted by counsel that the assessing authority, as also the enforcement authority have both claimed jurisdiction to bring to tax the alleged escaped turnover. 2.. The enforcement wing had issued the show cause notice earlier. After proceedings before that authority was stayed by reason of legal proceedings instituted by the petitioner .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ginal assessing authority should not deal with the question of escaped turnover was uniformly rejected by the authorities as also by the Tribunal. 4.. So far as the assessee is concerned, it makes no differences as to the nature of the explanation it is required to offer pursuant to the notice issued under section 16(1)(a) of this Act. Whether the assessee is required to answer the notice issued .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... within the jurisdiction of the authority. The Tribunal was right in declining to interfere though the reasons given by it for not interfering are not reasons which we can approve of. 6.. Counsel submitted that some reasonable time may be granted to the assessee to file its objections to the notice, as that had not been done so far. Four weeks' time from today is granted to the assessee to file i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X