TaxTMI 
TaxTMI 
1974 (7) TMI 103
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....mmercial Taxes (Enforcement) paid a visit to the shop of the petitioner in his absence his clerk handed over certain books to the Deputy Commissioner. On looking into them, the Deputy Commissioner was of the view that certain turnovers of the petitioner had escaped assessment. He, therefore, issued a notice to the petitioner to show cause as to why penalty as required under section 12-A(1-A) shoul....
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....e orders of assessment passed on the basis of account books which had been handed over by the clerk of the petitioner which did not belong to the petitioner were void, because the petitioner was not given an opportunity to inspect the said account books before the orders of assessment were passed. The submission made by Sri K. Srinivasan overlooks one important distinction between the facts of the....
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....rt has held that an order of assessment passed on certain books belonging to an assessee without affording a reasonable opportunity to explain the entries therein would be one opposed to natural justice. But, on going through the said decision I feel that the said decision was rendered having regard to the peculiar facts which were involved in those cases. It cannot be said that whenever books of ....
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....d in G. Basappa Son and Co. v. Commercial Tax Officer, Tumkur[1975] 35 S.T.C. 483., lays down that at all events when books of account are not handed over to the assessee, an order of assessment should be set aside. 3.. As already observed I am not satisfied that the petitioner has established in these two cases that the infraction of law on the part of the assessing authority leads to the conclu....