2008 (6) TMI 565

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.... India, calls in question exhibit P14 order of assessment for the assessment year 2003-04 and seeks a mandamus to issue a copy of the verification report of the intelligence officer which is referred to in exhibit P12 notice. Briefly put, the case of the petitioner is as follows: The petitioner came to be served with pre-assessment notice dated January 25, 2008 and it was received on January....

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....ment Pleader submits that no counter is necessary. The counsel for the petitioner submits that apart from everything else, the procedure adopted by the assessing authority is one which has been discountenanced by this court. He would submit that when an authority relies on a document for the purpose of taking a decision, it is elementary that a copy of the said document should be made available....

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.... of STC) "... When a pre-assessment notice is issued for the first time, a minimum period of two weeks at least must be given and whether the assessee seeks for a personal hearing or not, if the reply to the assessment notice is not acceptable, the assessee must be given a personal hearing to substantiate the objections. Failure to comply with the said formalities is not only against the provis....

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....al of the impugned order, it is clear that while in the beginning the assessing authority states that the objections are not signed and therefore they are rejected, a perusal of the order would further show that the authority has considered the objections of the petitioner and proceeded to reject the same on merits. Once the latter course came to be adopted by the assessing authority, it is eviden....