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TMI Blog2007 (8) TMI 673X X X X Extracts X X X X X X X X Extracts X X X X ..... essing authority, for which there was no reply from the assessee, and even after the photocopies of the documents were seized, the assessee failed to appear before the assessing authority on the issuance of pre-assessment notice. In the circumstances, pointing out to the lack of relevancy of the materials produced in the appeal to the statement of the partner before the inspecting officials, the respondent rightly rejected the plea of the assessee. In the light of the facts found, we find no infirmity in the order of the learned single judge to allow this appeal. Appeal dismissed. - W.A. No. 791 of 2001 - - - Dated:- 23-8-2007 - RAVIRAJA PANDIAN K. AND CHITRA VENKATARAMAN , JJ. The judgment of the court was delivered by Mrs. CHIT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stant Commissioner refixed the taxable turnover at Rs. 6,58,487 and reduced the penalty to 50 per cent on the tax due on the actual suppression shown. Viewing the said relief granted by the appellate authority as prejudicial to the interest of the Revenue, suo motu revisional proceedings were initiated by the Joint Commissioner to revise the order of he Appellate Assistant Commissioner and thereby restore the order of the assessing authority dated August 31, 1994. After giving notice to the appellant herein and considering the objections by the appellant, by order dated September 21, 1999, the Joint Commissioner confirmed the proposal for revision, thereby set aside the order of the Appellate Assistant Commissioner and restored the liabilit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ished that many orders had been placed for export without prior orders from the buyers. It was also pointed out that the records filed before the Appellate Assistant Commissioner had no relevance to the records verified by the enforcement wing authorities. Thus, the learned single judge confirmed the order of the respondent and dismissed the writ petition. Aggrieved by the dismissal of the writ petition, the present appeal has been filed challenging the correctness of the order passed dismissing the writ petition. The learned counsel appearing for the appellant submitted that when the appellate authority had granted the relief after obtaining a report from the departmental representative on the documents produced, it is not correct to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4, 1992. In the course of the assessment proceedings, it was stated that the assessee did not participate in the proceedings by producing accounts for check. Taking note of a series of lapse on the part of the assessee in producing the books of account, the assessing authority embarked on best-of-judgment assessment and passed orders thereon on September 13, 1992. The said order of assessment was challenged in the writ petition before this court in W.P. No. 18231 of 1992. By order dated November 18, 1992 in W.P. Nos. 18230 and 18231 of 1992, this court quashed the order dated September 13, 1992 with a direction to the assessing officer to issue copies of documents to the appellant herein and grant sufficient time to the assessee to file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opportunity granted. However, he found that even at the time of hearing of the appeal, one of the partners who was in charge of the affairs of the management present before the Commissioner, had continued disability and that the accident had impaired his physical movement. Hence, the appellate authority held that there was a strong reason to believe that there was a reasonable cause for the said partner not appearing before the assessing authority in the assessment proceedings. However, on the plea of the appellants for recheck of accounts from the assessee, the appellate authority directed the departmental representative to produce the records and documents for verification. Ultimately, based on the report filed, the appellate authority t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority had granted relief to the assessee. In the proceedings before this court, learned single judge rightly pointed out that in spite of the notice issued on September 27, 1994 for the production of accounts, no reply was given by the assessee; that the respondent went into the merits of the Appellate Assistant Commissioner's order and found that the documents produced before the Appellate Assistant Commissioner bore no relevance to the statement given before the enforcement officials admitting the suppression. In the absence of any material shown to substantiate the claim of the appellant that the finding of the respondent was without any basis, the learned single judge rightly confirmed the order of the respondent. The lear ..... X X X X Extracts X X X X X X X X Extracts X X X X
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