https://www.taxtmi.com/caselaws?id=156192 In a reference from a best judgment assessment, turnover enhancement must rest on recorded reasons and a discernible basis in the assessment order. Quantification of turnover is ordinarily a question of fact, but where the assessing authority and appellate authorities fail to explain the figure adopted, the enhancement may be treated as arbitrary. The Tribunal was required to examine the record and make a clear finding to support the reduced enhanced turnover. On that basis, the gross turnover enhancement was held unjustified and the issue was answered in favour of the assessee. en-us Mon, 16 Jul 1990 00:00:00 +0530 Mon, 16 Sep 2013 13:09:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156192 In a reference from a best judgment assessment, turnover enhancement must rest on recorded reasons and a discernible basis in the assessment order. Quantification of turnover is ordinarily a question of fact, but where the assessing authority and appellate authorities fail to explain the figure adopted, the enhancement may be treated as arbitrary. The Tribunal was required to examine the record and make a clear finding to support the reduced enhanced turnover. On that basis, the gross turnover enhancement was held unjustified and the issue was answered in favour of the assessee. Case-Laws VAT and Sales Tax Mon, 16 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156192