9911796707
TMI Blog2011 (9) TMI 911X X X X Extracts X X X X X X X X Extracts X X X X ..... assed by the Tribunal which has declined to interfere with the order passed by the Joint Commissioner of Commercial Taxes, who in turn upheld the order of assessment. 2. The principal ground on which the impugned order was challenged was, the entire proceedings were initiated on the basis of an intelligence report. Copy of the inspection report, which was not furnished. Thus the appellant was p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gs and therefore, she submits, no case for interference is made out. 4. Point No. 1 which was framed by the Appellate Tribunal for decision reads: Is the assessing authority justified in making the best judgment assessment based on the information from Intelligence Wing and Excise Department? Annexure C is the order dated September 28, 2001 passed by the assessing authority. It dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contrary, in the assessment order, the assessing authority has observed as under: Since inspection was conducted and inspections statements was drawn, notices were issued, difference tax was collected from the assessee-firm. It is well established that the assessee-firm is in the know of things and at this stage giving copy of intelligence report would not arise. Intelligence report is on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioned is, the action of the assessee admitting the claim, paying the amount, issue of notice and then closure of the case. If the assessee had admitted the claim and on his own volition paid the amount, he would not have preferred the appeal. He would not have stated in reply to the proposition notice that he wants a copy of inspection report so as to put forth his defence. 7. Under the circums ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a copy of the inspection report on the basis of which proceedings are initiated and give 15 days time to the appellant to file his counter and on such objections being filed, to proceed expeditiously with the conclusion of the assessment proceedings. Parties to bear their own cost. 10. The appellant is directed to appear before the assessing authority on October 10, 2011, without waiting for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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