https://www.taxtmi.com/caselaws?id=779207 MADRAS HIGH COURT (HC) upheld the Assessing Officer's determination of suppressed turnover, finding large-scale suppression in purchases, sales and stock supported by seized private notebooks and the dealer's admission at inspection. The court rejected the late-raised "coolie conversion" plea for lack of corroborative evidence and held the Appellate Assistant Commissioner and Tribunal erred in deleting the additions without material to displace the AO's findings. The AO's order was restored, the appellate and tribunal orders set aside, the tax revision allowed, and substantial questions of law answered in favour of the Revenue. en-us Fri, 26 Sep 2025 00:00:00 +0530 Wed, 01 Oct 2025 09:07:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779207 MADRAS HIGH COURT (HC) upheld the Assessing Officer's determination of suppressed turnover, finding large-scale suppression in purchases, sales and stock supported by seized private notebooks and the dealer's admission at inspection. The court rejected the late-raised "coolie conversion" plea for lack of corroborative evidence and held the Appellate Assistant Commissioner and Tribunal erred in deleting the additions without material to displace the AO's findings. The AO's order was restored, the appellate and tribunal orders set aside, the tax revision allowed, and substantial questions of law answered in favour of the Revenue. Case-Laws VAT / Sales Tax Fri, 26 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779207