https://www.taxtmi.com/caselaws?id=157912 Rejection of the assessee's books of account and estimation of turnover on a best judgment basis were upheld because the authorities and the Tribunal concurrently found the accounts unreliable due to defects noticed in surprise inspections and admitted irregularities, including suppression of sales. The Tribunal's reduction and modification of the additions was treated as reasonable on the facts, and the High Court found no legal infirmity in the estimation process. As the dispute rested on factual findings and disclosed no question of law, interference in revision was not warranted, and the revision was rejected. en-us Wed, 15 Feb 1995 00:00:00 +0530 Sat, 12 Oct 2013 13:13:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157912 Rejection of the assessee's books of account and estimation of turnover on a best judgment basis were upheld because the authorities and the Tribunal concurrently found the accounts unreliable due to defects noticed in surprise inspections and admitted irregularities, including suppression of sales. The Tribunal's reduction and modification of the additions was treated as reasonable on the facts, and the High Court found no legal infirmity in the estimation process. As the dispute rested on factual findings and disclosed no question of law, interference in revision was not warranted, and the revision was rejected. Case-Laws VAT and Sales Tax Wed, 15 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157912