1998 (6) TMI 554

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nd the basis for the survey report relied on by him. Though certain summons were issued to persons who did cooly crushing during the year 1995-96, the revision of assessment for the year 1992-93 based on such information is totally unwarranted. The learned advocate relied on the decisions of the Madras High Court reported in [1997] 106 STC 123 [V.G. Textiles (P.) Ltd. v. Commercial Tax Officer] and also the order of the Madras High Court in W.A. No. 197 of 1997 and C.M.P. No. 3494 of 1997 dated March 10, 1997 (Kaveri Oil and Fertilizers v. Deputy Commercial Tax Officer [1999] 113 STC 119) for the proposition that there is violation of principles of natural justice in similar circumstances in this case also. The learned advocate for Governme....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... was issued to the petitioner on February 10, 1998 which was served on February 12, 1998. Time was granted up to March 25, 1998 to file objections and for personal hearing. On March 25, 1998, the petitioner appeared and presented a letter dated March 24, 1998 and also stated that they are unable to attend the personal hearing sought for by them due to unavoidable circumstances and requested for further time. The assessing authority declined to grant further time. Though a personal hearing was granted as requested and personal hearing was fixed on or before March 25, 1998, the petitioner did not take advantage of it. Thereafter, considering the various objections, the assessing authority has passed final orders in this case on March 26, 1998....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cords requested by the petitioner were not furnished by the assessing authority and the dealer was told to obtain the D-7 copies from the Enf., Erode, Group I. Thus, it was held that the non-furnishing of D-7 records relied on for making the assessment is against the principles of natural justice. But, in the present case, the various details relied on for making reassessment have been furnished in the pre-assessment notice itself and therefore there could be no complaint of any non-furnishing of information beforehand by the assessing authority. Clear details were furnished by the assessing authority in the preassessment notice and adequate time was given for filing objections. In fact even a personal hearing was given, but it was not made....