TMI Blog1994 (3) TMI 353X X X X Extracts X X X X X X X X Extracts X X X X ..... rected against an order passed by the Commissioner of Commercial Taxes dated January 7, 1986, in exercise of his revisional jurisdiction under section 20(1) of the Act setting aside the order of the appellate authority-the Deputy Commissioner of Commercial Taxesdated October 13, 1981, in Appeal No. 90/81-82 in respect of a turnover of Rs. 1,64,790. The appellant-M/s. T.B. Ch. V. Ramanaiah Sons o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons and subjected the entire turnover to tax. While working out the tax payable, the assessing authority had deducted Rs. 1,950, which was collected earlier at the time of the inspection. On an appeal preferred by the assessee, the Appellate Deputy Commissioner, Commercial Taxes, allowed the same taking the view that as tax was already levied and collected on the turnover of Rs. 54,930, the same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot preclude the assessing authority from making best judgment assessment by "using material found at the time of the first inspection". He, therefore, set aside the appellate order and restored the assessment order. Aggrieved by that, the present appeal was brought. The assessment year, in question, is 1979-80. Inspection was made by the Commercial Tax Officer on May 1, 1979, by which time 30 da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t to May 1, 1979. As already noticed, the probable suppressions with reference to the inspection of the account books and the stocks came to only Rs. 54,930. We, therefore, in this fact situation, uphold the addition of Rs. 54,930 but delete the addition of Rs. 1,09,860. The assessment order shall stand modified accordingly. In the result, the appeal is allowed in part. No costs. Appeal partly ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
