TMI Blog1995 (7) TMI 403X X X X Extracts X X X X X X X X Extracts X X X X ..... d December 20, 1993, the respondent has referred to in great detail the nature of the business of the appellant, the inspections conducted, the earlier final assessment made for the assessment year 1992-93 on August 24, 1993 and the proposal to revise the assessment order for the year 1992-93, utilising the contents of the inspection report, as in his view the result of the inspection should necessarily be considered. Thereupon, the various details relating to the contents of the report received have been disclosed in the notice and while prima facie coming to the conclusion that the dealers have wilfully suppressed the purchase turnover of the groundnut kernel and the sale of the resultant oil and their returns did not disclose the correct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d before him that the entire proposal to revise the assessment for the year in question is based on mere presumptions and conjectures, without any clinching evidence, and therefore, the impugned notice was bad in law. Before us, at the time of hearing, taking a different and rather even a contradictory stand the counsel for the appellant placed reliance upon a ruling in Madurai Metal Industries v. Union of India [1991] WLR 59. The learned counsel invited our attention to the notice and the contentions urged before the Division Bench of this Court as found disclosed in paragraph 3 and the conclusions in paragraph 9 to contend that the impugned notice in this case before us as in the case decided by the Division Bench in the judgment referred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich made the assessing authority to initiate proceedings at least have to be disclosed to enable the assessee to file his objections and effectively show cause against the proposals. On going through the contents of notice, we are of the view that the assessing authority has only undertaken such an exercise in the present case on hand. The question as to whether in a particular case the authority who has issued show cause notice had pre-conceived notions or views or conclusions is a matter of inference to be drawn from the facts and circumstances of each case and there cannot be any hard and fast rules or any general principle of universal application the same being a mere question of appreciation of facts. On the facts of the case on hand ..... X X X X Extracts X X X X X X X X Extracts X X X X
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