9911796707
TMI Blog1976 (2) TMI 44X X X X Extracts X X X X X X X X Extracts X X X X ..... 7-68 (Revision No. 172/75), 1968-69 (Revision No. 171/75), 1969-70 (Revision No. 169/75) and 1970-71 (Revision No. 171/75). In appeals against the assessments so made the A.C.J. reminded the cases for re-assessments. In these revisions the assessee's contention is that there was no ground for remaining the case and there is absolutely no material to prove that the applicant had any business in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... see. The assessee's statement was that he had absolutely nothing to do with the shop and that he only owned the truck which he ran on hire. It was held in the revisional order that the mere unloading of goods from the truck cannot connect the truck with the business of the shop and there was absolutely nothing improper in the business of the truck and the business of the shop being two distinct bu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny, of the assessing authority in this regard, but he has not been able to produce the same. 3. The learned A.C.J. dealing with the case said that the so-called inquiry referred to in the assessment orders was not on file but the Departmental Representative had produced before him a survey report of 27th October 1972 made by a different officer. The learned A.C.J. observed that this survey not m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... if they have failed to do so since after 27th April, 1966 (which came up for consideration in the revision for the year 1966-67),it would be anything but just now to permit the case to be reopened by way of re-assessment and further inquiry. The appellate order of remands in my opinion, are not justified and the applicant's assessment for all these years must be annulled. ORDER All the revisi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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