TMI Blog1973 (4) TMI 108X X X X Extracts X X X X X X X X Extracts X X X X ..... records from the residence of the assessee, there was an enquiry by the Intelligence wing and the assessee was asked to produce the books relating to the said Independent business. The assessee appeared once or twice, but he did not produce the account books relating to the said business. As a matter of fact, at every stage when he appeared before the authorities, he asked for time to produce the records. Ultimately, the intelligence wing sent a report as to the discovery of the anamath books and the purport of their subsequent enquiry to the assessing authority on 6th February, 1965. On receipt of that report, the assessing authority called upon the assessee to produce the account books on or before 4th March, 1965, by issuing a notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r at multi-point. There was an appeal by the assessee to the Appellate Assistant Commissioner. But that appeal was dismissed on the ground that it was beyond time. There was a further appeal to the Appellate Tribunal. The Tribunal felt that the Appellate Assistant Commissioner was not justified in rejecting the appeal as being out of time. It, therefore, allowed the appeal and directed the Appellate Assistant Commissioner to entertain the appeal and dispose of the same on merits, after giving due opportunity to the assessee. According to the directions of the Tribunal, the Appellate Assistant Commissioner entertained the appeal and considered the same on merits. Before him, the assessee mainly relied on the fact that the assessment has be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rcumstances of the case, the Tribunal is not justified in setting aside the assessment as such. We would have very much appreciated if the Tribunal itself had given an opportunity to the assessee to produce all the materials in his possession, if any, and to adduce any other evidence in support of his case that the anamath records cannot be taken to be the basis for the assessment. Even accepting the Tribunal's view that the assessee did not have reasonable opportunity before the assessing authority, its order setting aside the assessment without giving an opportunity to the assessing authority to make a fresh assessment, after giving an opportunity cannot be justified. When the statute imposes a liability on the transactions of sale effect ..... X X X X Extracts X X X X X X X X Extracts X X X X
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