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TMI Blog1994 (10) TMI 39X X X X Extracts X X X X X X X X Extracts X X X X ..... the circumstances of the case,-- (i) the Tribunal is right and had materials to hold that ' the figures given before sales tax authorities could not be correct figures ' and is not the above finding wrong, unreasonable and based on conjectures and surmises ? (ii) did the assessee discharge the burden of proof ? 3. Whether, on the facts and in the circumstances of the case, the Tribunal is right in holding that ' since there are only two figures before us and one figure is not based on any proper material, the other figure is the only figure which we would adopt ' and is not the above approach reasoning and finding unreasonable, perverse and against law and logic? " The Tribunal dismissed the application for reference and, therefore, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tural justice and after putting the assessee on notice of the materials. Substantial additions were made to the returned income on the basis of the materials gathered and available with the assessing authority. One of the items of addition was an amount of Rs. 7,70,816 consequent on enhancing the value of the suppressed closing stock of raw nuts and kernels. The Commissioner (Appeals) did not find his way to accepting the contentions of the assessee and accordingly confirmed the assessment subject to some minor deletions being made. The assessee challenged the matter in second appeal before the Tribunal. The arguments before the Tribunal mainly centred on the addition of Rs. 7,70,816 referred to earlier. The Tribunal noted that the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner was not restricted to dealing with the subject-matter of the appeal and that he may examine all matters covered by the assessment order and correct the assessment in respect of such matters even to the prejudice of the assessee. He may even remand the case to the Income-tax Officer for enquiring into the items which were not the subject-matter of the appeal. Having regard to this enunciation of the power of the Appellate Assistant Commissioner, the Tribunal felt that the remand which was an open one and unrestricted did not fetter the power of the Income-tax Officer to deal with the matter with reference to all matters before him. When the application for reference was filed by the Revenue, the assessee in his turn sought to raise the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ive enough to take in all the aspects of the matter covered by the questions framed by the Revenue : " 1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in deleting the addition in its entirety ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal had acted on materials or evidence before it to hold that the figures given before the sales tax authorities could not be the correct figures and that since there were only two figures before the Tribunal and that one figure was not based on any proper material, the other figure is the only figure which it may adopt ?" So far as the question raised by the assessee is concerned, we do not find any substance in it. A perusal of the o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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