9911796707
TMI Blog1952 (1) TMI 15X X X X Extracts X X X X X X X X Extracts X X X X ..... t relates, namely, 1st June, 1947, to 14th November, 1947, he was able to produce his books of accounts for all shops, except those at Akola and Yeotmal. The books pertaining to these shops were burnt some time before he was asked to produce them. Accordingly the Assistant Commissioner proceeded to make his assessment in respect of these shops to the best of his judgment under Section 11(4) of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hing like the same figure would have been appropriate for the Akola and Malkapur shops also, or that at least some convincing reasons should have been given for adopting a higher percentage. In opposing this point of view, the learned counsel for the State has relied on Commissioner of Income- tax, United and Central Provinces v. Badridas Ramrai Shop, Akola1 The case arose out of an analogous prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The appropriateness of these principles in respect of assess- ments made under Section 11(4) of our Sales Tax Act has not been seriously questioned by the applicant's learned counsel. All that he urges, however, is that to make the proceedings an honest effort at assessment, there must be some reasons given for the assessment made. In broad terms, this proposition can be accepted, though in revi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the officer who actually handled the case. Moreover, the contention that a particular figure of percentage enhance- ment was appropriate and that another figure was not cannot be said to raise any substantial question of law, which is the only ground on which revision can be considered. 5.. For the reasons given above, I see no case for interference with the findings and decisions of the depar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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