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2015 (1) TMI 1271 - TRIPURA HIGH COURTValidity of assessment made on best judgment basis - No records submitted by assessee - Manufacturer of bricks - Held that:- it is the owner of the brick kiln who was in possession of all the books of accounts. The assessee cannot urge that because he has not produced the books of account the assessing officer should not make assessment on best judgment basis. From the record, it is apparent that the assessee had not even filed returns for various periods, but when the taxation inspectors visited the spot they found huge amounts of coal and firewood lying which obviously had to be used for the purpose of production of the bricks. Therefore, the assessing officer has passed a reasoned order.As in appeal, none had appeared before the appellate authority, thereafter, even in the writ petition, none appeared and now the appellant cannot be heard to argue that there is no record available with the Department and therefore, no assessment could have been made. - Decided against the petitioner
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