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2019 (11) TMI 945 - HC - VAT and Sales TaxEstimation of turnover of production of bricks - Reduction in firing period - the assessee had disclosed the firing period of 53 days from 12.01.2000 to 05.03.2000 - HELD THAT:- Though there may be some force in the submission of learned counsel for the assessee that there is no direct material to reach a conclusion that the assessee had run the brick-kiln for 65 days and not 53 days (as disclosed by him), however, that issue is a pure question of fact which is to be decided in the facts and evidence obtaining in each case. This Court is not required to interfere with the findings of fact, unless shown to be perverse, and in the second, in the facts of the present case, it is seen that the assessee had not maintained any books of accounts. Once there were no books, the best judgment assessment become a necessary consequence - In the matter of estimation, though the Assessing Authority had made a vast addition by increasing the firing period from 53 days to 90 days, the first appellate authority has taken a pragmatic view and reduced the same to 65 days. In doing so, the first appellate authority appears to have relied on the facts discovered during the survey dated 21.01.2000 with respect to preparation of raw bricks etc. Revision dismissed.
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