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TMI Blog1959 (11) TMI 41X X X X Extracts X X X X X X X X Extracts X X X X ..... fore the Board, the only point for consideration is the reasonableness of the best of judgment assessment. The petitionerwho is a sweet-meat seller had submitted a return for Rs. 16,034, which was not accepted because his accounts were not considered reliable. The Assistant Sales Tax Superintendent made a best of judgment assessment on a turnover of Rs. 45,000. In the first appeal before the learn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al reduced to Rs. 21,183. 1952-53 Rs. 17,314 Accepted. 1953-54 Rs. 13,202 Enhanced to Rs. 40,000, reduced by the Deputy Commissioner to Rs. 22,000. It would thus appear that in this 6 year period, for four years the returns of the petitioner were accepted, and assessments based thereon; and in the two years best of judgment assessments were made, the assessments however did not exceed a fig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ughout the 6 year period, and offer no explanation for any significant increase over the -turnover assumed in the past. Taking all the circumstances into account, it appears to the Board proper that the turnover on which the assessment against the petitioner should be based, should be reduced to a figure of Rs. 24,000. The slight increase over the last year is justified by the higher amount return ..... X X X X Extracts X X X X X X X X Extracts X X X X
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