https://www.taxtmi.com/caselaws?id=150314 Turnover enhancement based on a broker's accounts and corroborative evidence was sustained because the revisional court would not reappraise evidence accepted by the fact-finding authority. Although the Deputy Commissioner cited section 32 of the 1959 Act for a pre-1 April 1959 assessment year, the action was treated as sustainable: it should properly have proceeded under section 12(2) of the 1939 Act, but the defect was cured by the validating provision in Madras Act 10 of 1963. The revisional order also remained within the limits of the predecessor provision because no fresh turnover was introduced and only existing material was reconsidered. en-us Wed, 21 Jun 1972 00:00:00 +0530 Mon, 13 May 2013 11:41:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150314 Turnover enhancement based on a broker's accounts and corroborative evidence was sustained because the revisional court would not reappraise evidence accepted by the fact-finding authority. Although the Deputy Commissioner cited section 32 of the 1959 Act for a pre-1 April 1959 assessment year, the action was treated as sustainable: it should properly have proceeded under section 12(2) of the 1939 Act, but the defect was cured by the validating provision in Madras Act 10 of 1963. The revisional order also remained within the limits of the predecessor provision because no fresh turnover was introduced and only existing material was reconsidered. Case-Laws VAT and Sales Tax Wed, 21 Jun 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150314