https://www.taxtmi.com/caselaws?id=162993 A survey conducted in assessment year 1987-88, without independent incriminating material, could not justify enhancement of turnover and tax liability for earlier assessment years 1984-85, 1985-86 and 1986-87; the additions for those years were therefore unsustainable. For assessment year 1987-88, however, the survey related to the relevant period and the material found during that survey provided the factual basis for enhancement, so the addition for that year was upheld. The governing principle is that turnover enhancement for a particular year must rest on evidence relevant to that year, and a later survey cannot, by itself, support reopening or enhancement of prior years. en-us Mon, 17 Jul 2006 00:00:00 +0530 Thu, 20 Mar 2014 11:24:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162993 A survey conducted in assessment year 1987-88, without independent incriminating material, could not justify enhancement of turnover and tax liability for earlier assessment years 1984-85, 1985-86 and 1986-87; the additions for those years were therefore unsustainable. For assessment year 1987-88, however, the survey related to the relevant period and the material found during that survey provided the factual basis for enhancement, so the addition for that year was upheld. The governing principle is that turnover enhancement for a particular year must rest on evidence relevant to that year, and a later survey cannot, by itself, support reopening or enhancement of prior years. Case-Laws VAT and Sales Tax Mon, 17 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162993