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TMI Blog2014 (2) TMI 1142X X X X Extracts X X X X X X X X Extracts X X X X ..... d upon the assessee. - If an assessee after service of the notice does not appear before assessing officer then the assessing officer is not required to send him another notice to apprise him of such evidence. If the assessee appears before the assessing officer then obviously the assessing officer must bring to his notice the material which is sought to be used against him so that he can respond to the same. However, if the assessee chooses not to appear before the assessing officer he is taking a risk and the assessing officer can rely upon the material which he has with him and is not required to send another notice to the assessee specifically bringing to his notice the said material. Admittedly, no notice was given to the assessee befo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ganjam v. Govind Chaudhry [1972] 30 STC 567 (SC); [1973] 89 ITR 6 (SC); [1973] 3 SCC 171. Para 14 of the said judgment reads as follows (page 580 in 30 STC): "14. There is nothing in the language of section 12(8) of the Act which either expressly or by necessary implication postulates the recording of reasons in the notice which is issued to the dealer under the above provision of law. To hold that reasons which led to the issue of the said notice should be incorporated in the notice and that failure to do so would invalidate the notice, would be tantamount to reading something in the statute which, in fact, is not there. We are consequently unable to accede to the contention that the notice under the above provision of law should b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee after service of the notice does not appear before assessing officer then the assessing officer is not required to send him another notice to apprise him of such evidence. If the assessee appears before the assessing officer then obviously the assessing officer must bring to his notice the material which is sought to be used against him so that he can respond to the same. However, if the assessee chooses not to appear before the assessing officer he is taking a risk and the assessing officer can rely upon the material which he has with him and is not required to send another notice to the assessee specifically bringing to his notice the said material. Therefore the first issue is decided against the petitioner. 6. As far as the s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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