TMI Blog2012 (5) TMI 562X X X X Extracts X X X X X X X X Extracts X X X X ..... the first appellate authority on estimate basis by giving the reasoning in his order. But the Tribunal has enhanced the addition to ₹ 39,225 in the departmental appeal again by estimating the sale but without any reason. Needless to mention that both the lower authorities have given the reasoning for making/reducing the addition on estimate basis but the Tribunal has just repeated the order of the assessing officer and enhanced the addition pertaining to the sale rate of the bricks in the absence of any material, which is not sustainable in the eye of law. The Tribunal has not given any independent finding/reasoning for enhancing the addition where the first appellate authority has given reasoning to reduce the addition. Thus orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the tax of ₹ 2,34,000 vide order dated March 30, 1996. However, in first appeal, the first appellate authority vide his order dated May 26, 1997 again estimated the same and reduced the turnover to ₹ 4,48,800 and levied the tax of ₹ 44,880. Being aggrieved, the assessee has filed Second Appeal No. 23 of 2000; and at the same time, the Department has also filed Cross Appeal No. 316 of 1997 before the Tribunal, who by common judgment, dismissed the appeal filed by the assessee, against which present Trade Tax Revision No. 231 of 2004 has been filed by the assessee. In the Departmental Appeal No. 316 of 1997, the Tribunal has enhanced the addition for ₹ 39,225. Being aggrieved, the assessee has filed the present Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e books of accounts enhanced the closing stock for finished and raw bricks. The assessing officer has also estimated the consumption of coal, and burning period by rejecting the books of accounts. The assessing officer has made the addition on estimate basis, which was reduced by the first appellate authority on estimate basis by giving the reasoning in his order. But the Tribunal has enhanced the addition to ₹ 39,225 in the departmental appeal again by estimating the sale but without any reason. Needless to mention that both the lower authorities have given the reasoning for making/reducing the addition on estimate basis but the Tribunal has just repeated the order of the assessing officer and enhanced the addition pertaining to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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