TMI Blog2014 (4) TMI 990X X X X Extracts X X X X X X X X Extracts X X X X ..... escaped turnover in the context of the materials available warranting such a revision of assessment - In the circumstances, the Tax Case Revision stands dismissed – Decided against assessee. - Tax Case (Revision) No. 3 of 2011 - - - Dated:- 3-7-2013 - Chitra Venkataraman And K. B. K. Vasuki,JJ. For the Petitioner : Mr. V. Sundareeswaran For the Respondent : Mr. A. R. Jayapratap Govt. Advocate (Tax) ORDER (The Order of the Court was made by Chitra Venkataraman, J.) The assessee is on revision as against the order of the Sales Tax Appellate Tribunal relating to the assessment year 2004-05 raising the following questions of law :- "1. Whether the Appellate Tribunal was correct in ignoring the law that "best judgment ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Assessing Officer on 29.12.2005, accepting the return filed by the assessee. However, further verification of the assessment files revealed that there were no quantitative details of purchase and sales. Pointing out to the consumption of materials, which suffered local tax and inter-State purchase, the Assessing Officer viewed that the total first sales would be Rs.35,51,317/- as against the declaration of Rs.14,46,453/- accepted at 3%. In the absence of any details either through sale bills or entries in the accounts, first sale omission was estimated. Thus the assessment was proposed to be revised. 3. On the notice sent to the assessee, in the reply sent, the assessee stated that their books of accounts were with the Central Exci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion by the assessee. 6. Even though learned counsel for the assessee submitted that by reason of the seizure of the accounts by the Central Excise Department, the assessee could not reply, admittedly the assessee had all the information with it and there was no satisfactory explanation for the non-production. All that the assessee explained before the Court was that the Computerized system was with the Chartered Accountant and hence, the assessee was not able to produce the same before the authorities below. But this kind of explanation does not satisfy the requirements of law. 7. In the circumstances, we do not find any justifiable ground to accept the plea of the assessee. Learned counsel appearing for the assessee, however, pointed o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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