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TMI Blog2009 (12) TMI 897X X X X Extracts X X X X X X X X Extracts X X X X ..... solation by the authorities without considering or taking up the books of account. It should be comprehensive exercise by the authority to make an assessment. As stated in the Division Bench judgment, the best judgment assessment could be only by taking into account the books of account and evidence of witnesses in toto. W.P. allowed - W.P. No. 18392 of 2004 - - - Dated:- 27-12-2009 - KIRUBAKARAN N. , J. ORDER:- N. KIRUBAKARAN J. Writ petitioner has come before this court challenging the order passed by the respondent wherein the respondent refused to verify the books of account of the petitioner as requested by the petitioner. The facts of the case are as follows: The petitioner is a dealer registered under the Tami ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in 15 persons were shown as witnesses to be produced for cross-examination and sixteen witnesses were produced for cross-examination and crossexamination was also done by the petitioner. By a letter dated June 15, 2004, the petitioner sought for an opportunity to produce the books of account before making the assessment and expressed their willingness to produce records for verification. However by the impugned order dated June 16, 2004, the respondent rejected the petitioner's claim stating that the Tribunal set aside the assessment and directed the assessing officer to complete the cross-examination within two months. There was no direction or order for check of accounts as requested by the petitioner. Hence the said order is impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... making the best of judgment assessment, the assessee has to be given a reasonable opportunity to prove the correctness or completeness of the return in cases where the return is found incorrect or incomplete. Where return is rejected without recording a finding that it is either incomplete or incorrect and without rejecting the accounts furnished by the assessee, it is not permissible, for the assessing authority to take recourse to the provisions of section 12(2) of the Act. A best judgment assessment is not a random or uncontrolled assessment so as to give a go-bye to the relevant circumstances and the material which may be relevant to the assessment of an assessee. The mere fact that the assessee failed to maintain stock register by itse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , submitted that the Tribunal remanded the matter only to give opportunity to the petitioner to cross-examine and not more than that and therefore there was no positive direction by the Tribunal to check of accounts and in view of that he submitted that the authority, strictly went by order of the Tribunal and the same cannot be found fault with. A perusal of the order passed by the Tribunal would reveal that the matter was remanded only for the purpose of cross-examination alone, whereas, the entire assessment order was set aside. It means that the assessing authority has to make a fresh assessment by taking into consideration not only the evidence of witnesses but also the books of account. For making any assessment, books of accoun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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