TMI Blog2013 (2) TMI 656X X X X Extracts X X X X X X X X Extracts X X X X ..... rity proceeded to frame the best judgment assessment. Once the sales are proved to be outside the said books of accounts, a fact not disputed by the appellant, the rejection of the books of accounts is necessary consequence. The Assessing Authority was able to find out the undisclosed sales in the account books for one month but such could be practice in the other months of the year as well. It cannot be said that the assessee has made purchases and sales outside the books of account only for the one month. - VATAP No. 108 of 2012 - - - Dated:- 6-2-2013 - HEMANT GUPTA AND RITU BAHRI , JJ. For the Appellant : Rajiv Agnihotri For the Respondents : Ms. Mamta Singla Talwar, Additional Advocate-General, Haryana, JUDGMENT:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e fresh notice when against the earlier notice talks about suppression of ₹ 5,81,265 and in response the petitioner discloses a turnover of ₹ 31,41,663 voluntarily as the books of accounts were seized by Central excise authorities and bills issued from one bill book could not be made part of returns but are part of books of accounts and balance sheet? (vi) Whether the judgment of honourable Supreme Court in case of Commissioner of Sales Tax, Madhya Pradesh v. H.M. Esufali, H.M. Abdulali [1973] 32 STC 77 (SC); [1973] 90 ITR 271 (SC) relied upon by the respondents against the petitioner-appellant is rather favours the petitioner-appellant along with judgment of the Punjab and Haryana High Court in case cited as Aggarwal Iron St ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot added to the gross turnover. The appellant filed its reply admitting that the sales worth ₹ 31,41,663 exclusive of tax could not be reflected in the returns due to bona fide omission of their clerk for the period May 1, 1995 to May 30, 1995. The Assessing Authority vide order dated April 21, 2000 found that iron and steel received from Sahadara branch from May 1, 1995 to May 30, 1995 involving weight of 222.7 tons approximately and sales worth ₹ 31,41,663 has been concealed from the Assessing Authority. It was found that assessee-firm has suppressed considerable turnover during one month only and deserves to be assessed to tax to the best of the judgment at ₹ 2,41,666 per day. However, as the GTO was proposed at S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the return submitted by it. The Assessing Authority found that not only the appellant has purchased iron and steel from different dealers, which are not reflected in the accounts, but also the sales were also not reflected. Therefore, the Assessing Authority proceeded to frame the best judgment assessment. Once the sales are proved to be outside the said books of accounts, a fact not disputed by the appellant, the rejection of the books of accounts is necessary consequence. The Assessing Authority was able to find out the undisclosed sales in the account books for one month but such could be practice in the other months of the year as well. It cannot be said that the assessee has made purchases and sales outside the books of account only fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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