https://www.taxtmi.com/caselaws?id=153231 Where an assessment is completed under section 12(2) on accepted accounts, the assessing authority may add only the turnover actually found to have been omitted from the accounts. A further enhancement by estimate is not justified unless the accounts are rejected and a best judgment assessment is made under section 12(4). On the stated facts, the turnover could not be increased beyond the amount actually detected as left out of account. en-us Tue, 20 Oct 1981 00:00:00 +0530 Fri, 19 Jul 2013 16:20:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153231 Where an assessment is completed under section 12(2) on accepted accounts, the assessing authority may add only the turnover actually found to have been omitted from the accounts. A further enhancement by estimate is not justified unless the accounts are rejected and a best judgment assessment is made under section 12(4). On the stated facts, the turnover could not be increased beyond the amount actually detected as left out of account. Case-Laws VAT and Sales Tax Tue, 20 Oct 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153231