TMI Blog2023 (10) TMI 671X X X X Extracts X X X X X X X X Extracts X X X X ..... as disclosed turnover at Rs. 20,05,100/- and admitted the tax liability of Rs. 2,83,917/-. The books of account were rejected on various grounds and the Assessing Authority has fixed the same at Rs. 65,05,100/-, against which a first appeal was filed, which was rejected. Still feeling aggrieved, the revisionist preferred second appeal, which was partly allowed fixing taxable turnover to Rs. 4,51,648/-. The only basis of enhanced taxable turnover was the survey dated 25.02.2016, where some bills were found pertaining to the last night, i.e., 24.02.2016. It is categorically argued before the Tribunal that the previous day of survey being a festival day, therefore, the said sale found at the time of survey, which cannot be the only determin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t has confined his argument only to the question no. 'B'. Learned counsel for the revisionist submits that the revisionist is a registered dealer and is running a restaurant where cold drinks, ice cream, etc. are sold. The business premises of the revisionist was surveyed by the Department on 25.02.2016; whereafter, bill nos. 91 to 93 dated 24.02.2016 were seized. On the said basis, a show cause notice was issued, which was duly replied by the revisionist. He further submits that 24.02.2016 happened to be a festival day and public holiday and therefore, the sale was at its pick. He further submits that the solitary survey on the festival day disclosing the sale at a higher quantum cannot be a factor for determining the taxable tu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shown, the best judgement assessment can be made. He prays for dismissal of the revision. After hearing learned counsel for the parties, the Court has perused the records. The counsel for the revisionist only presses question no. 'B' at the time of hearing of the present revision. It is admitted that the learned counsel for the revisionist has not pressed the acceptance of turnover, but he only presses the estimate taxable turnover fixed at Rs. 35.51 lacs. On perusal of the record, it reveals that the revisionist has disclosed turnover at Rs. 20,05,100/- and admitted the tax liability of Rs. 2,83,917/-. The books of account were rejected on various grounds and the Assessing Authority has fixed the same at Rs. 65,05,100/- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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