1996 (4) TMI 426

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....P.   Mrs. Janaki Ramachandran, for the assessee.   --------------------------------------------------   ORDER   Civil Appeals Nos. 2744 to 2748 of 1979 are preferred by the State of Andhra Pradesh against the judgment of the High Court allowing the tax revision cases filed by the assessee. Civil Appeal No. 2749 of 1979 is preferred by the assessee against the very same judg....

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....1968-69 is concerned, by way of illustration. On the basis of the material discovered during the inspection, the Commercial Tax Officer determined the net turnover at Rs. 17,239.57. Curiously enough it so happened that in the return filed by the assessee for the said year, the turnover disclosed happened to be identical figure. After noticing the said fact, the Commercial Tax Officer made the ass....

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....ion of the order extracted above clearly shows that the turnover was determined on the basis of the material discovered during the inspection. It so happened that the turnover disclosed in the return also happened to be identical but that does not make it an assessment on the basis of and accepting the assessment. There are no words in the assessment order to the effect that the return is accepte....

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.... at any time within a period of six years from the expiry of the year to which assessment relates, after issuing a notice to the dealer and after making such inquiry as he considers necessary, assess to the best of his judgment, the amount of tax due from the dealer on his turnover for that year, and may direct the dealer to pay, in addition to the tax so assessed, a penalty as specified in sub-se....