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TMI Blog2015 (5) TMI 380X X X X Extracts X X X X X X X X Extracts X X X X ..... sment, such notice under Section 39(1) of the Act had been given to the appellant - Where reassessment has been directed under orders of the Tribunal, permitting the appellant to produce books of account and other evidence, which has been complied with. In our view, no fresh notice under Section 39(1) of the Act, was required to be given after the remand - there is no violation of the principles of natural justice. We are also of the opinion that while holding that the books of account produced by the appellant were not to be accepted, the Assessing Authority was not obliged to give any notice to the assessee. As such, no interference is called for with the order of the learned Single Judge. - Decided against assessee. - Writ Appeal Nos. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A No.2094/2012 and copies in connected files i.e., STA Nos.2095 to 2124/2012. 3. Pursuant to the said order passed by the Tribunal, fresh assessment proceedings were taken up by the Assessing Authority. After examining the books of accounts and other evidences as had been produced by the assessee, a fresh assessment order dated 04.06.2014 was passed. Challenging the said assessment orders, the appellant filed Writ Petitions No.33753/2014 and 34097-34126/2014 on the ground that no fresh notice under Section 39(1) of the Act, was given to the appellant prior to the passing of the fresh assessment order.The said writ petitions having been dismissed by the learned Single Judge vide judgment and order dated 21.07.2014, these writ appeals hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f original assessment, such notice under Section 39(1) of the Act had been given to the appellant. In the present case, the matter was remanded by the Tribunal for reassessment after giving fresh opportunity. Such opportunity, as had been directed by the Tribunal, has admittedly been given to the appellant. 7. The contention of the learned Counsel for the appellant that prior to rejecting the books of account, another notice ought to have been given to the appellant to explain as to why the books of account of the appellant were not to be accepted, is not worthy of acceptance. The purpose of giving notice under Section 39(1) of the Act is, so that the assessee may get an opportunity to present its case. Undoubtedly, such notice had been ..... X X X X Extracts X X X X X X X X Extracts X X X X
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