1985 (4) TMI 272

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ligarh, relating to the assessment year 1977-78. The disclosed turnover of the assessee was rejected by the assessing authority and best judgment assessment was passed. First appeal filed by the assessee before the Assistant Commissioner (Judicial) failed. The assessee feeling further dissatisfied preferred a second appeal before the Tribunal and that too was dismissed. The assessee feeling furth .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the assessee but it was the duty of the assessee to have produced the materials and details about the purchases made by him. That having not been done by the assessee, the Tribunal was wholly justified in imposing the tax on the assessee. No other point has been pressed in this case. In the result, the revision fails and is accordingly dismissed. There will be no order as to costs.
Case laws .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X