9911796707
TMI Blog1975 (1) TMI 87X X X X Extracts X X X X X X X X Extracts X X X X ..... e carries on the business of manufacture and sale of oil. For the assessment year 1962-63 its account books were rejected on the ground that as compared to production of oil the consumption of electricity was disproportionately high. The appellate authority reduced the quantum of net turnover, but upheld the rejection of accounts. On revision, the additional revising authority following a decision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore and decided by the Sales Tax Officer. But a remand order cannot be passed to give a second inning, as it were, to the Sales Tax Officer to find out fresh defects in the account books. We were inclined to answer the question in favour of the assessee, but we find that a similar question has already been answered by a Division Bench of this Court in Radhey Krishna Ramji Prasad Oil Mills v. Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the Sales Tax Officer. In an appropriate case we might direct the reconsideration of the decision in the case of Radhey Krishna Ramji Prasad Oil Mills. We, accordingly, answer the question in the affirmative in favour of the department and against the assessee. In the circumstances, however, we make no order as to costs. Reference answered in the affirmative. Appendix [The judgment of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not proportionate to the production of the oil; therefore, his accounts were unreliable. This was the representation made by the assessee before the Judge (Revisions). The learned Judge (Revisions) accepted this contention of the assessee, set aside the appellate order as well as the assessment order and remanded the case for reconsideration and decision in accordance with law and the observation ..... X X X X Extracts X X X X X X X X Extracts X X X X
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