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    <title>The petitioner having chosen not to produce his books of accounts for perusal -, cannot be heard to complain of a violation of the Rules of Natural Justice</title>
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    <description>The assessing officer&#039;s order is upheld because the petitioner, having referred to ledger entries, did not permit inspection of the books of accounts before assessment; absent production of records despite available time, there is no violation of Rules of Natural Justice. The court allowed a limited period to file an appeal and directed that recovery be stayed during that interval so the appellate authority may treat a timely appeal as duly constituted.</description>
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      <description>The assessing officer&#039;s order is upheld because the petitioner, having referred to ledger entries, did not permit inspection of the books of accounts before assessment; absent production of records despite available time, there is no violation of Rules of Natural Justice. The court allowed a limited period to file an appeal and directed that recovery be stayed during that interval so the appellate authority may treat a timely appeal as duly constituted.</description>
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