1985 (7) TMI 154

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....3 in respect of asst. yrs. 1979-80 and 1980-81. The main reason for interference by the CIT with the assessment orders of the ITO is the alleged failure of the ITO to take into account the entries in the diary which was seized from the assessee's possession during the course of a search. According to the CIT from a perusal of the diary it prima facie appeared that the assessee was carrying on manu....

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....ted against the aforesaid order of the CIT. On the date of hearing none attended even though notice of hearing been sent at the address given by the assessee to the CIT. The appeals are, therefore, being disposed of on merits after taking into account the material on record and the submissions made by the ld. Departmental representative. 4. The main grievance of the assessee as articulated in t....

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....n6th July 1984. On6th July 1984, the assessee did not attend but adjournment application was move. Another letter thereafter was written to the assessee under signatures giving a further opportunity for hearing and also enclosing the reasons why the cancellation of the assessment was sought for. The hearing was fixed for10th July 1984. The assessee's representative Shri K. L. Gupta, Advocate and S....

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....hearing on6th July 1984. On6th July 1984however, another letter was issued to the assessee, this time under the signature of the CIT reiterating the same facts as had been indicated earlier and the hearing was fixed for10th July 1985. On the given date of hearing the learned counsel for the assessee did attend before the CIT and made his submissions. In view of these facts, it appears to me that i....