TMI Blog1993 (11) TMI 215X X X X Extracts X X X X X X X X Extracts X X X X ..... circumstances of the case, the Tribunal is justified in reducing the enhancement from Rs. 65,89,000 to Rs. 6,00,000, when necessary nexus has been indicated in the assessment order but no nexus in Tribunal's order?" 2.. For the assessment year 1984-85 M/s. Ranital Rice Mill (hereinafter referred to as "the assessee") was assessed to tax under section 12(4) of the Orissa Sales Tax Act, 1947 (in s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs. 33,99,000 though the basis of quantification of suppressed turnover amounting to Rs. 65,89,000 has not been indicated in the order. In appeal the Assistant Commissioner maintained the enhancement. It was held that there was reasonable nexus for making the enhancement. In further appeal the Tribunal held that the conclusions were presumptuous so far as they relate to estimation of suppression. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rmination of husk, division of bran into taxable and non-taxable items and other consequences after detecting shortage of 103.48 quintals of broken rice are all presumptions and surmises having no relation with omissions detected. We entirely agree with the learned advocate that estimations made are not reasonable. We feel that the appellant having been subjected himself to a detailed enquiry by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut indication of any reason for reduction, the Tribunal was not justified in reducing the quantum to Rs. 6 lakhs. The learned counsel for the assessee, however, submitted that the Tribunal found that the market price of 103.48 quintals of broken rice was to be fixed at Rs. 15,000. That was adopted to be quantum of suppression and accordingly, the enhancement of Rs. 6 lakhs was made. The same was d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acts, giving rise to no question of law. In the case at hand, the Tribunal having analysed the facts situation, as quoted above, and having fixed a figure of enhancement at Rs. 6 lakhs, on consideration of the analysis we are of the view that no question of law arises out of the order of the Tribunal. Accordingly, we decline to answer the question referred to this Court for opinion. The reference ..... X X X X Extracts X X X X X X X X Extracts X X X X
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