1. The original petition is directed against an order of assessment dated June 1, 1998. The only reason for approaching the Tribunal directly, without resorting to the statutory appeal is the callous manner in which the assessing authority disposed of the objections filed by the petitioner to the pre-assessment notice. According to the petitioner he has filed a reconciliation statement which would go to show that the estimation made by the enforcement wing officers could not be justified. But without looking into the details the assessing authority has simply stated that the assessee had admitted the deficit stock before the inspecting officers and therefore their explanation is an afterthought. We must point out that the assessing authorities should give a little more consideration to the objections filed by the assessees. They cannot take a pre-judged view that the objections have to be overruled. That will be doing injustice to the parties. They must consider the objections vis-a-vis particulars given by the assessees, and see whether they can be accepted or not. This is the elementary principle which every assessing authority is supposed to embark upon.
All the same we are not inclined to entertain this original petition, because the petitioner has a statutory right of appeal. We have no doubt in our mind that the appellate authority will give due consideration to all the facts and circumstances of the case and give proper relief, if any. The original petition is disposed of in the above terms. The original order shall be returned to the petitioner.
2. And this Tribunal doth further order that this order on being produced be punctually observed and carried into execution by all concerned.
3. Issued under my hand and the seal of this Tribunal on the 19th day of June 1998.