9911796707
TMI Blog1998 (8) TMI 561X X X X Extracts X X X X X X X X Extracts X X X X ..... Assessments for the years in question were completed by the assessing authority rejecting returns filed by the assessee and the book version of the assessee and by estimating the total taxable turnover for these years. 3.. Aggrieved the assessee approached the Appellate Assistant Commissioner for both the years. The appellate authority recorded the following finding affirming the order of the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in rejecting the claim of commission sales in respect of the above goods and assessing it to tax as direct sales. The contention regarding the 471 bags of urid as normal loss on cleaning and polishing is also not acceptable. The records show that the appellant is purchasing urid. The urid purchased are taken for flouring and urid flour manufactured is sold. The appellant has claimed 471 bags of ur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hether the order of the Tribunal is perverse. It is well-settled that if an authority affirms the order of the lower authority then no detailed order need be passed and the reasons of the lower authority, which are affirmed, need not be reproduced. In the order of affirmation the reasons given by the lower authority are just the same as if they are given by the higher authority. We have carefully ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly failed to produce any evidence to substantiate the loss before the assessing officer or even in the appeal. This being the state of affairs the appellate authority rejected the claim of loss as set up by the assessee and on the facts and in the circumstances of the case the same finding of the appellate authority was affirmed by the Appellate Tribunal. On the fact situation of this case no exce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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