https://www.taxtmi.com/caselaws?id=164112 Estimated enhancement of coal dust turnover for the relevant assessment year was not sustainable because the record disclosed no adverse material showing concealment or suppression. The assessing authority itself found no attempt to conceal turnover, and an enquiry report relating to a different year could not justify addition for the year in issue. As each assessment year is a separate unit, material from a later year could not be used to support estimation for the earlier year. The addition beyond the admitted turnover was therefore set aside, and tax liability was confined to the disclosed turnover for that assessment year. en-us Tue, 29 Jul 2008 00:00:00 +0530 Thu, 17 Apr 2014 18:10:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164112 Estimated enhancement of coal dust turnover for the relevant assessment year was not sustainable because the record disclosed no adverse material showing concealment or suppression. The assessing authority itself found no attempt to conceal turnover, and an enquiry report relating to a different year could not justify addition for the year in issue. As each assessment year is a separate unit, material from a later year could not be used to support estimation for the earlier year. The addition beyond the admitted turnover was therefore set aside, and tax liability was confined to the disclosed turnover for that assessment year. Case-Laws VAT and Sales Tax Tue, 29 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164112