1972 (7) TMI 98

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....n anamath account books and slips were recovered pertaining to the above years in question. These anamath accounts were scrutinised by the assessing authority in the presence of the assessee and after detailed investigation, the suppressed turnover was determined by the assessing authority in respect of each of the years and a show cause notice was issued under section 16 proposing to revise the original assessments. This show cause notice required the assessee to file his objections within a period of five days. The assessee received the notice but, instead of filing the objections, he sent in his request seeking an extension of time for filing objections on the ground that his wife was seriously ill. The assessing authority received the l....

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....t books and the slips recovered from the assessee's residence was investigated in the presence of the assessee, that the assessee was all through aware of the position emerging from the inspection of the anamath books and slips, that, in the circumstances, the show cause notice giving five days' time cannot be said to be vitiated by violation of the principles of natural justice and that, therefore, the Appellate Assistant Commissioner was not justified in remanding the matter to the assessing authority without himself disposing of the appeal on merits. The assessee's counsel contends before us that the order passed by the Appellate Assistant Commissioner in appeal was the proper one in the circumstances of the case, that the interferenc....

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....er section 31(3) by the Appellate Assistant Commissioner, then the only question is whether the Board was justified in interfering with the order passed by the Appellate Assistant Commissioner in this case. The Board has merely directed the Appellate Assistant Commissioner to dispose of the appeal on merits. That means the assessee will have enough opportunity to challenge the assessments and to put forward his case before the Appellate Assistant Commissioner. It is true that the Board has stated that the assessee had sufficient opportunity before the assessing authority and the assessment orders could not be said to have violated the principles of natural justice. Even assuming that the assessee did not have sufficient opportunity to pu....