https://www.taxtmi.com/caselaws?id=165798 In brick kiln assessment, rejection of the books of account was treated as proper where the assessee maintained no reliable books, no labour register, and no coal consumption register to verify firing period or kiln capacity. On that factual record, estimation of production and consequent additions based on available material was upheld, and the assessee's own survey disclosure supported the capacity adopted by the authorities. The Court treated estimation as a question of fact, found no perversity in the concurrent findings below, and held that no substantial question of law arose. en-us Sat, 16 Apr 2011 00:00:00 +0530 Tue, 12 Aug 2014 12:30:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165798 In brick kiln assessment, rejection of the books of account was treated as proper where the assessee maintained no reliable books, no labour register, and no coal consumption register to verify firing period or kiln capacity. On that factual record, estimation of production and consequent additions based on available material was upheld, and the assessee's own survey disclosure supported the capacity adopted by the authorities. The Court treated estimation as a question of fact, found no perversity in the concurrent findings below, and held that no substantial question of law arose. Case-Laws VAT and Sales Tax Sat, 16 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165798