Assessment made without calling any specific document and and merely for non-furnishing of documents before Enforcement Wing Officials is invalid

Essar Steel India Ltd. Vs. Deputy Commissioner (CT) II (FAC) (Madras High Court) Two errors have been committed by the respondent Assessing Officer while making such observation. Firstly, the respondent did not call for any such specific document. Secondly, non furnishing of the documents before the Enforcement Wing Officials is of little avail. When the revision of assessment proceeding has been taken up by the Assessing Officer, the Assessing Officer has to independently apply his mind, and assess the turnover. One more factual aspect to be borne in mind is that, the petitioner was deemed to...