2001 (1) TMI 929

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..... Counsel on both sides in this appeal. The appellants are manufacturers of Fenny and it was alleged that a suppression was detected during the assessment year July 1, 1986 to June 30, 1987. The date of detection is material because it was on December 13, 1986 that the intelligence authority notice that the value of the suppression amounted to Rs. 1,26,300. The assessing authority has added on an .....

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..... ment Advocate has supported the order and he has specifically submitted that in cases of tax evasion that the courts must adopt a stringent approach in so far as the percentage of detection is relatively low and it is very necessary that deterrent action must follow in those of the cases which it deserves. 2.. We have applied our mind to the contention that has been raised and we do share the vie .....

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..... rsh or if the order passed bears no rational basis to the principles of reasonable estimation and is a runaway or a perverse order then interference would certainly be called for. None of these ingredients are present in this case. There is therefore no justification for interference. 3.. The appeal accordingly fails and stands dismissed. No order as to costs. Appeal dismissed.
Case laws, De .....

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