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2011 (7) TMI 1134 - ALLAHABAD HIGH COURTBricks - Demand of tax on the basis of assumption - Appellant relied upon the order of the first appellate authority and stated that 7000 bricks were donated and 70,000 bricks were used for the construction of a room. He also submits that in second session, the burning period was for only 12 days, which was wrongly estimated on higher side - Tribunal rejected the claim of the assessee pertaining to the use of 70,000 bricks despite the certificate was issued by the village Pradhan. Held that: - at the time of survey, no proper books of accounts were found and the same were neither produced at any stage before the authorities below nor before the Tribunal. So, the A.O. was right to make the addition on estimate basis specially when no record was kept regarding the sanction of bricks and donation the same - revision dismissed - decided against assessee.
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