TaxTMI 
TaxTMI 
2009 (11) TMI 899
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....mind to the effect that whole or any part of the turnover of the assessee in respect of the concerned assessment year had escaped assessment to tax or had been under assessed. It has been contended that by interpolating the record, reasons are inserted at a later date. When this case came up for hearing on 15th December, 2008 learned counsel appearing for the Respondent had produced the original record and on that basis learned counsel for Petitioner had made his submissions that certain pages have been inserted from somewhere else. However, when the matter came up for hearing on 18th November, 2009 and the aforesaid argument was advanced, we had directed the Respondent to produce the original record as he was not having those record on th....
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....rder of assessment, in any other case serve a notice on the dealer and after giving the dealer an opportunity of bearing heard and making such inquiry as he considers necessary, proceed to determine to the best of his judgment, the amount of tax due from the dealer in respect of such turnover, and the provisions of this Act shall, so far as may be, apply accordingly. Explanation: For the purposes of this section, production before the Commissioner of account books or other evidence from which material evidence could with due diligence have been discovered by the Commissioner will not necessarily amount to disclosure within the meaning of this section. (2) No order of assessment, reassessment or re-computation shall be made u....