Best judgment turnover estimate must match factual findings; excessive brick production estimate was set aside.

In best judgment assessment, a turnover estimate must be consistent with the authority's own factual findings and cannot exceed what those findings reasonably support. The High Court noted that the books of account were validly rejected and that no illegality was shown in that rejection, so that aspect remained undisturbed. However, the Tribunal's own finding on production rates supported an annual output of 13,50,000 bricks, making the fixation of turnover at 15,00,000 bricks inconsistent. The higher turnover estimate was therefore set aside and the turnover was directed to be redetermined after reducing 1,50,000 bricks.

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Issues: Whether the turnover fixed by the Tribunal at 15,00,000 bricks could stand when the Tribunal's own finding on the burning period indicated a lower annual production.

Analysis: The books of account had been rejected and the assessment was made on best judgment basis, but no illegality was shown in the rejection of the books. On the question of turnover, the Tribunal had itself found that on the basis of 1,00,000 bricks in six days, the annual production would be 13,50,000 bricks. Once that factual finding was recorded, fixation of turnover at 15,00,000 bricks was inconsistent with it and could not be sustained.

Conclusion: The higher turnover fixation was set aside and the annual turnover was directed to be redetermined after reducing 1,50,000 bricks from 15,00,000 bricks.

Final Conclusion: The revision succeeded only to the extent of correction of turnover, while the rejection of books of account remained undisturbed.

Ratio Decidendi: A turnover estimate in best judgment assessment must accord with the authority's own factual findings and cannot exceed what those findings reasonably support.

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