1997 (9) TMI 22

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....A BABU J.---The assessment was made against the petitioner on December 3, 1980, in respect of the assessment year 1978-79. The assessment for the assessment year 1979-80 was also made on December 3, 1980. Those orders of assessment were sought to be revised in 1981 and a notice was sent to the assessee in that year. The notice so sent was a printed form in which the line which set out that the ass....

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.... is entitled to assume that the proceedings were terminated and that such proceedings may be reopened only in strict conformity with law. A vague notice informing the assessee that the tax determined under the assessment order already passed has been arrived at by adopting lower rate than what was applicable, would not entitle the authority to revise the turnover, add amounts which had not been tr....

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....he basis for arriving at the figure mentioned as the value of the commodity cannot be fathomed from a perusal of the orders passed under section 35 of the Tamil Nadu Agricultural Income-tax Act. Section 35 of the Act does not confer arbitrary power on the officers to reopen the proceedings as and when they consider it admissible without informing the assessee the precise reason for seeking to r....