SHRI SHIV LAL Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) This is an application for appropriate writs, for quashing, setting aside, cancelling and withdrawing an assessment order dated March 29, 1963, made by the Respondent No. 1.

(2.) The only point urged by Mr. Debi Pal, learned Advocate for the Petitioner, was that rules of natural justice had been violated in making the impugned order. The facts material for the purpose for this application are set out hereunder. On March 21, 1963, the Petitioner was served with a notice under Ss. 23(2) and 22(4) of the Indian Income -tax Act, 1922 (hereinafter referred to as 'the Act'). By this notice the Petitioner was directed to appear before the Respondent. No. 1 on March 25, 1963, and produce the following documents:

(3.) The Petitioner's contention is that various documents specially the wages registers of the mines, log books of the motor vehicles and documents to prove the original costs and written down value of the buildings sold to S. Lal & Company (Private) Ltd., are not kept in the registered office of the Petitioner in Calcutta and these books were at Barbil in the State of Orissa and Mosaboni in the State of Bihar. According to the Petitioner it was impossible for him to produce these books before the Respondent No. 1 by March 23, 1963. It was contended that the Petitioner had only one and a half working day, Friday and Saturday within which all these papers relating to earlier years had to be searched, collected and made ready for production before the Respondent No. 1.