TMI Blog2009 (3) TMI 915X X X X Extracts X X X X X X X X Extracts X X X X ..... (Delivered by K. Raviraja Pandian,J.) This is a tax case appeal filed by the assessee against the order of the Joint Commissioner dated 06.09.2001, made in Suo Motu Revision No.604 of 1996. 2. The assessee was assessed on a total and taxable turnover of Rs.9,71,182/- and Rs.1,37,777/- respectively for the assessment year 1994-95 under the Tamil Nadu General Sales Tax Act, 1959. The Assessin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellate Assistant Commissioner, Thanjavur, who modified the assessment order by observing that there was no reason for making further two times addition as there was no omission of purchases or sales were found. He also deleted the penalty imposed by the Assessing Officer. This order was regarded as illegal and prejudicial to the interest of the Revenue by the Joint commissioner, who issued a show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s.17,820/- in respect of cotton beds, which factum has been lost sight of by the Appellate Assistant Commissioner. On the face of the defects pointed out as above and for not maintaining the proper books of accounts, the Assessing Officer had rightly rejected the accounts and he had estimated the sales suppression by two times. If two times addition is unwarranted, at least by equal addition would ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s over and above 50% of the tax determined and tax paid. The statute provided imposition of penalty at 150% if the difference is more than 75%. That is what the Assessing Officer has done, which has been confirmed by the Joint Commissioner in Suo Motu Revision. 6. There is no illegality in the order of the Joint Commissioner in restoring the order of the Assessing Officer, which is as per the r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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