9911796707
TMI Blog1997 (11) TMI 509X X X X Extracts X X X X X X X X Extracts X X X X ..... of the principles of natural justice. As far as the first question is concerned the Tribunal found that the pre-assessment notice in respect of all the years had been issued before the expiry of the period of limitation provided in section 19 of the Act and therefore the assessments were not barred by limitation. As far as the second point is concerned, the Tribunal found that the assessee had not been granted an opportunity to verify the seized records and therefore the cases were remanded to the assessing authority after setting aside the assessments for completing them afresh after affording an effective opportunity to the assessee in that behalf. The assessee is aggrieved by the above common order in so far as it relates to the finding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot be said the Tribunal has failed to decide a question of law. Therefore what we are called upon to do in this case is to examine whether the finding of the Tribunal that the impugned assessments are not barred by limitation is legally and factually sustainable. 5.. This is a case where the dealer has not filed any return for the assessment years in question though he is legally bound to do so under section 17(1) of the Act. If no return is submitted by the dealer within the prescribed period, the assessing authority is empowered to make inquiry and to complete the assessment to the best of its judgment under section 17(3). But since the turnover involved in such assessment is amounted to "escaped turnover" the period of limitation provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .. As far as the service of pre-assessment notice on the dealer is concerned the finding of the Tribunal is as follows: "Subsequently, the assessing authority issued a pre-assessment notice under section 17(3) of the Act for all the four years. The pre-assessment notice for all the four years is dated October 26, 1989. These notices were again sent by registered post to the appellant's residential address as well as to the place of business. The relevant postal covers are available at pages 105 to 112 of the assessment records for the year 1988-89. A perusal of the cover addressed to the appellant's residential address would show that the cover was not accepted by the appellant and it has been redirected to the appellant's place of busines ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in instances were quoted by the Tribunal. A notice in form No. 51 dated March 3, 1989 was issued by the assessing authority directing the dealer to produce "upto date accounts". This notice was acknowledged by him and an adjournment application was filed. Accordingly the case was adjourned to March 27, 1989. Nothing happened thereafter. Again the assessing authority issued a notice on August, 21, 1989, in form No. 50 directing the dealer to produce accounts for the years 1985-86 to 1988-89. The said notice was sent by registered post at the dealer's residential address, but it was also returned "unclaimed". What this Court infer from these circumstances is that when the dealer came to know from form No. 50 notice dated March 3, 1989 which w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 55B of the Act which alone is necessary in the starking factual situation. The Appellate Tribunal after evaluating the entire evidence available in the case came to the correct conclusion that the impugned assessments are not barred by limitation. We do not find any justifiable material to disagree with the above factual finding. Ultimately what is involved is only a question of fact decided by the Tribunal. We accordingly dismiss these tax revision cases.
Order on C.M.P. No. 3355 of 1997 in T.R.C. No. 217 of 1997, C.M.P. No. 3594 of 1997 in T.R.C. No. 235 of 1997, C.M.P. No. 3647 of 1997 in T.R.C. No. 238 of 1997 and C.M.P. No. 3648 of 1997 in T.R.C. No. 239 of 1997 dismissed.
Petitions dismissed. X X X X Extracts X X X X X X X X Extracts X X X X
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