1966 (9) TMI 126

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....-We have considered the scope of these writ proceedings, and the facts with reference to which they have been instituted. We think it is sufficient for us to observe that, in all these cases, the assessment has been primarily based upon an inference of escaped or suppressed transactions of sale of soaps, liable to be taxed, on the circumstantial evidence of a number of collection entries in the ca....

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.... the merits, a great deal more might have to be said; but, in view of one outstanding fact, we think that these proceedings can be disposed of within a very brief compass. This outstanding fact is that we are satisfied that the principle of natural justice, audi alteram Partem was not substantially observed. It is not in dispute that on the 29th January, an explanation in writing was submitted by ....

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....these interviews there was an adequate opportunity to explain these items, or that any such explanation was duly considered by the assessing officer. We may here record that learned counsel for the Government, with commendable fairness, conceded that, as the record stands, there is no evidence that the explanation sought to be put forward by the assessee-firm in the detailed terms of the accoun....

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.... assessment. On this ground alone, and without any reference whatever to the merits of the assessment, we are of the view that the relevant assessments in these proceedings ought to be struck down. Those assessments are for 1962-63 in W.P. No. 1160 of 1965 with penalty thereon (W.P. No. 1161 of 1965), for 1963-64 in W.P. No. 1122 of 1965 and a provisional assessment for 1964-65 in W.P. No. 1159....