https://www.taxtmi.com/caselaws?id=23428 Appellate authorities may enhance income even in an assessee's appeal where the enhancement relates to the same head of income. After rejection of account books, income-tax authorities may rely on a Sales Tax Tribunal's sales estimate when making their own assessment, and the adequacy of that evidence is not ordinarily open to interference in reference. Inferences said to arise from a later survey were treated as not truly arising on the record, because the material considered related to the relevant assessment year. No referable question of law was found, and the application was dismissed. en-us Thu, 17 May 1990 00:00:00 +0530 Sat, 19 Dec 2009 12:34:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23428 Appellate authorities may enhance income even in an assessee's appeal where the enhancement relates to the same head of income. After rejection of account books, income-tax authorities may rely on a Sales Tax Tribunal's sales estimate when making their own assessment, and the adequacy of that evidence is not ordinarily open to interference in reference. Inferences said to arise from a later survey were treated as not truly arising on the record, because the material considered related to the relevant assessment year. No referable question of law was found, and the application was dismissed. Case-Laws Income Tax Thu, 17 May 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23428