1970 (8) TMI 5

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ering the amount involved and the simple nature of the proof required, the assessing officer should issue a fresh notice to produce the required documents - Assessee's appeal is dismissed
Judge(s) : J. C. SHAH. and K. S. HEGDE. JUDGMENT The judgment of the court was delivered by HEGDE J.--These appeals by certificate raise a common question of law. The appellant is a partnership firm regi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... udgment. The assessee challenged the assessments in question by means of petitions under article 226 of the Constitution before the High Court of Assam and Nagaland. Various grounds were urged in support of the contention that the impugned assessments were invalid in law. The High Court rejected all those contentions and dismissed the writ petitions. Hence these appeals. Though several grounds w .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... o his second contention, the assessment order for the year 1957-58 reads : " Return filed but no copy of the Central assessment order was filed in spite of the fact that sufficient time and opportunity was given to the firm to comply. I, therefore, consider it a fit and proper case for summary assessment to the best of my knowledge and judgments as follows : (A) TEA INCOME Income determined .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... appealing against the impugned order. That is undoubtedly a good ground for refusing to give the relief to the assessee, but all the same, taking into consideration the amounts involved and the simple nature of the proof required to be adduced by the assessee, we direct as follows : The assessing officer shall issue a fresh notice to the assessee calling upon him to produce his income-tax assess .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X