9911796707
TMI Blog2001 (1) TMI 9X X X X Extracts X X X X X X X X Extracts X X X X ..... itional Bench, Kozhikode, in T.A. No. 54 of 1995. A fair hearing and following principles of natural justice are the hall. marks of a quasi-judicial body. It is a case where the petitioner filed a return for the assessment year 1985-86, for a total turn over of Rs. 1,41,892.20. According to him, the entire turnover was not taxable. But on the basis that there was an inspection on March 5, 1986, an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jection of the accounts. The Tribunal, according to us, had not given an independent finding. The Tribunal has quoted profusely from the judgment of the assessing authority and the appellate authority and finally held that since the appellate authority has considered all aspects of the case in the right perspective, there is nothing for consideration. We are not satisfied with the orders passed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The same mistake has been committed by the appellate authority as well as the Tribunal. According to us, there has been no fair procedure in this case. After all, a person may be eager to know why the contentions raised by him were rejected. He has a right to know it. One cannot only look into vain to find out the reasons. We would have quashed the entire proceedings but we are of the view that t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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