1976 (3) TMI 210

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....s Tax, referred the following two questions for our opinion: "(1) Whether, under the circumstances of the case, there was sufficient compliance with the principles of natural justice if the extracts of the transactions as disclosed from the account books of the third party were made known to the assessee and full opportunity was given to him to disprove them? (2) Whether, under the circumsta....

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....e assessee made a statement before the Sales Tax Officer denying the purchases. It appears from the supplementary statement of the case submitted to us, that the assessee did not ask for any opportunity to controvert the correctness of the entries in the account books of M/s. Kunji Lal Har Dayal otherwise than by denying the transactions. Neither did he ask the Sales Tax Officer to afford any oppo....

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.... the department to prove the purchases, the entries should not be believed. The revising authority held that as the assessee had disputed the correctness of the entries they could not be accepted as correct, and it was necessary for the Sales Tax Officer to give an opportunity to the assessee to cross-examine the person who had made the entries. It as such remanded the matter. We shall consider....

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....partment was relying upon the proof of the purchases on this extract, and led evidence to rebut it. In these circumstances, it cannot be said that any principle of natural justice was violated in relying upon the extracts of the account books. We are therefore of the view that there was sufficient compliance of principles of natural justice inasmuch as the extracts had been made available to the a....