2001 (1) TMI 9

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....BBAN J.-This tax revision case is filed challenging the order passed by the Sales Tax Appellate Tribunal, Additional Bench, Kozhikode, in T.A. No. 54 of 1995. A fair hearing and following principles of natural justice are the hall. marks of a quasi-judicial body. It is a case where the petitioner filed a return for the assessment year 1985-86, for a total turn over of Rs. 1,41,892.20. According to....

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....ew that the assessing authority is perfectly justified in discrediting the books of account and upheld the rejection of the accounts. The Tribunal, according to us, had not given an independent finding. The Tribunal has quoted profusely from the judgment of the assessing authority and the appellate authority and finally held that since the appellate authority has considered all aspects of the case....

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.... are tenable, it could overrule the objections. But the assessing authority has not looked into the objections. The same mistake has been committed by the appellate authority as well as the Tribunal. According to us, there has been no fair procedure in this case. After all, a person may be eager to know why the contentions raised by him were rejected. He has a right to know it. One cannot only loo....