TMI Blog2018 (3) TMI 978X X X X Extracts X X X X X X X X Extracts X X X X ..... was not conducted by the competent authority before making huge additions on that ground in their turnover, the Appellate Tribunal ordered the assessing authority to pass fresh orders after conducting an independent enquiry. It is seen that later when the petitioner complained that steps are being taken to complete assessments without providing them the copies of the materials proposed to be used against them, this Court, in terms of Ext.P8 judgment, directed the assessing authority to provide copies of all such materials. If as a matter of fact, the assessing authority has issued the impugned notices without complying the directions issued by the Tribunal in Ext.P3 order and this Court in Ext.P8 judgment, it is for the petitioner to chall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... report of the enquiry conducted in terms of the directions issued by the Appellate Tribunal and give them an opportunity to rebut the evidence, if any, collected against them, if necessary by granting them opportunity to cross examine the persons involved. Despite Ext.P5 representation, the assessments were finalised without affording the petitioner an opportunity of hearing. Consequently, this Court in terms of Ext.P7 judgment, set aside the assessment orders and directed the assessing authority to pass fresh orders. While matters were pending before the assessing authority consequent on Ext.P7 judgment, the petitioner approached this Court again by filing W.P.(C.) No. 31591 of 2014 alleging that steps are being taken to complete the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment orders that proper enquiry was not conducted by the competent authority before making huge additions on that ground in their turnover, the Appellate Tribunal ordered the assessing authority to pass fresh orders after conducting an independent enquiry. It is seen that later when the petitioner complained that steps are being taken to complete assessments without providing them the copies of the materials proposed to be used against them, this Court, in terms of Ext.P8 judgment, directed the assessing authority to provide copies of all such materials. If as a matter of fact, the assessing authority has issued the impugned notices without complying the directions issued by the Tribunal in Ext.P3 order and this Court in Ext.P8 judgm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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