1965 (4) TMI 96

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....s a petition under Article 226 of the Constitution to quash an order of assessment dated 15th December, 1964, made on the petitioner in respect of the assessment year 1963-64. The petitioner had reported a turnover of Rs. 7,09,935.28. The assessing officer, however, determined the taxable turnover to be Rs. 15,42,415.33. This was preceded by a notice dated 8th December, 1964, asking the petitioner....

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....t of the correctness of the assessment and also of the fact that the petitioner had not been given a proper and reasonable opportunity to show that the turnover reported was correct, we should interfere with the order of assessment. When a remedy is available to an assessee under the Statute, he must first resort to it and when actually he has resorted to it and the appeal is pending, this Cour....

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....00. No argument is required for any one to be convinced about this mistake and it is so patent when one totals the six items. The mistake occurred in the report of the Intelligence Staff of the Sales Tax Department and, this has been, it is rather disturbing to note, bodily embodied by the assessing authority without any scrutiny. We need hardly observe that the assessment proceedings are quasijud....