TMI Blog1995 (12) TMI 377X X X X Extracts X X X X X X X X Extracts X X X X ..... in great details and have reached a conclusion that the assessee (present petitioners) as well as M/s. Sakthi Company are not different from each other in the matter of transactions. They are conducting business from one and the same place. 2.. Perusal of the order of the assessing authority reveals that the assessing authority had also conducted personal enquiries from which it was known tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th remains that the business transactions in the name of M/s. Sakthi Company were operated from the business place of the assessee, i.e., Tolsaria Brothers." The assessing authority has also considered the prayer of the present petitioner with regard to the claim for right of cross-examination observing that such a course depends on the nature of the proceedings or of the function exercised in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hese sales could be effected only after actual purchases." Even then it is observed that the contentions are also taken into consideration and in regard thereto the following observations in the nature of findings of fact are to be found in the order: "The appellants have been provided with details of check-post extracts, which is the material for the purpose of determining the turnover of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re dismissed. 5. Taking into consideration the two orders in my judgment it is not possible to exercise extraordinary and exceptional jurisdiction under article 226 of the Constitution of India in view of the position that the conduct of the petitioner to evade tax stares in the face of the record as established by the two fact-finding authorities. Petition therefore stands dismissed at the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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