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2012 (5) TMI 565 - HC - VAT and Sales TaxRejection of books of accounts - addition on estimated basis - principles of natural justice denied - Held that:- A survey was conducted at the business premises of the assessee, though the muneem (accountant) was available at the site no complete books of account were available. It also found that firing in the brick kiln was continued and about five lakh raw bricks were available, but there was no stock of finished goods. In these circumstances, the assessing officer has made the addition on estimate basis by taking into consideration the consumption of coal, firing period, sale of the bricks, etc. The revisionist has not participated in the assessment proceedings before the assessing officer. So, the assessing officer made the addition on estimate basis but the fact remains that in the appeal proceedings, the revisionist has voluntarily participated. When it is so, the principles of natural justice has not been violated. In the instant case, the assessing officer made the addition on estimate basis and the Commissioner (Appeals) has reduced the addition on estimate basis, which was upheld by the Tribunal. No question of law is emerging from the impugned order. Appeal dismissed.
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