TMI Blog1986 (11) TMI 139X X X X Extracts X X X X X X X X Extracts X X X X ..... of the fact that there was a sales tax proceeding against the assessee in which the sales-tax authorities had seized certain note books, which contained certain figures and part of the torn pages were found. The sales-tax authorities did not accept initially but in the appeal the Dy. Commissioner Commercial Taxes had examined the issue in activity and had come to the conclusion that the unaccount ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made should be limited to the profit element. Taking into all these, the AAC was of the view that another addition of Rs. 1,18,000 was necessary. The plea of the assessee before us that the sales tax authorities have primarily examined the quantum of sales and should have been the basis for making the assessment in the case of the assessee specially when there are no other evidence available for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was called for which is treated as income and should, therefore, be retained. 2. We have given very careful consideration to the arguments of the parties. On the facts as they are and as accepted by the Dy. Commissioner of Sales-Taxes with which we are in agreement, there is no material on record which goes to support the conclusion arrived at by the AAC. In the absence of any such evidence to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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