1975 (3) TMI 38

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.... the asst. yr. 1971-72. The appellant reported a total and taxable turnover of Rs. 15,699.00 in the annual return in Form AAI. The assessing authority, the Asstt. CTO, Kancheepuram (N) Division, checked the accounts of the appellant and after citing some defects, rejected the turnover as per accounts and determined the total and taxable turnover to the best of judgment at Rs. 16,012.98 by adding 2....

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....us, where-in-its is pointed out that in the product manufactured by the appellant, the lather is destroyed and fatty acids separated out and hence it is inferred that the material is based on a soap. It is clear from the report of the Joint Director (Chemicals) that the product manufactured by the appellant is soap. That it is a soap is also not disputed by the Revenue. On the materials on record,....

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.... The Appellant is not precluded from raising this contention simply because it was not raised before the AO or the AAC. In Nitya Thevar's case the Madras High Court has held that the assessee having not urged that the particular turnover was entitled to exemption before the assessing authority, it was not open to him to dispute that turnover for the first time before the Tribunal. That decision is....