2013 (4) TMI 73

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....ed as constrained to approach this Court by virtue of the coercive proceedings taken in the meanwhile, as borne by Ext.P6, P6(a), P7 and P7(a) and also being aggrieved of the condition imposed as per Ext.P8 interim order passed by the appellate authority directing to deposit a portion of the disputed liability so as to avail the benefit of interim stay. 2. The learned counsel for the petitioner submits that, the course and proceedings pursued by the concerned authorities are per se wrong and illegal, as the only basis for having passed the assessment orders are the proceedings of the Intelligence Wing. The penalty ordered by the Intelligence Officer was subjected to challenge by filing appeal before the very same appellate authority i.e.....

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....t the issued copies are not legible and not compared with the orignal seized records. As discussed above it is evident that the Intelligence Officer had not returned the seized records to the appellant as prescribed in the provisions of law and denied the opportunity for verification of such records. Hence it is evident that the Intelligence Officer has arrived the above mentioned suppressed turn over without conducting proper verification of the books of accounts and the connected records with the return filed for the assessment years 2005-6 to 2007-08 and also failed to allow reasonable opportunity to the appellant in order to substantiate his contention. For the reasons stated above and considering the facts and circumstances of the case....