2004 (2) TMI 666

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....r premises on September 14, 2001 and also to furnish the annexures to the pre-assessment notice before passing any orders. 2.. Heard the learned counsel for the petitioner and the learned Special Government Pleader (Taxes) on notice. With the consent of the counsel for both parties, the writ petition is taken up for hearing. 3.. The case of the petitioner is that there was an inspection by the enforcement wing authority at the business premises of the petitioner on September 14, 2001 and at the time of inspection, certain documents were seized by the said authority which are found in D7 records. A pre-assessment notice dated July 4, 2003 was issued by the second respondent, assessing officer to the petitioner, and the petitioner made ....

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....ustainable as admittedly the enforcement wing has seized the 62 slips from the assessee's premises and they were in the possession of the enforcement wing. Later, these records were transferred to the assessing authority. The enforcement wing and the assessment wing are different. The mere fact that the assessee was given the opportunity for perusing the D7 records by the Enforcement Wing Officer would not be sufficient compliance of the principles of natural justice by the assessing officer as the assessee requested the assessing officer to furnish the copies of the D7 records at his cost so that he could reply to the pre-assessment notice after the D7 records came into the hands of the assessing officer for the purpose of making assessmen....