2004 (9) TMI 621

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ng in this revision. Hence we are not inclined to entertain this revision. 2.. Learned counsel for the petitioner points out that though the assessing authority held that inter-State purchases were made by the revision petitioner from M/s. Brindavan Roller Flour Mills Pvt. Ltd., Mysore, the assessee was not given any opportunity to verify the records of M/s. Brindavan Roller Flour Mills Pvt. Ltd .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... relevant question is whether the petitioner had specifically sought for an opportunity to verify the records and to cross-examine the consignor and whether such request was turned down by the assessing authority or the appellate authority. There is no material placed on record to show that the revision petitioner had specifically requested for an opportunity to verify the records and to crossexam .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... amining the consignor and that it was sufficient that the revision petitioner raised such a ground in the grounds of the appeal before the appellate authority. There is no merit in this contention. The above mentioned decision of the division Bench does not state that the assessee need not make any request. On the contrary, it is only stated in the judgment that where evidentiary material procured .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X