1962 (3) TMI 65

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....evision case raises a question as to the true scope and interpretation of section 14(2) of the Andhra Pradesh General Sales Tax Act, which reads: "When making an assessment to the best of judgment under subsection (1) the assessing authority may also direct the dealer to pay in addition to the tax assessed, a penalty not exceeding one and half times the tax due on the turnover that was not disclos....

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....over shown to have been concealed. That, in our opinion, is the reasonable construction which ought to be given to the provisions of section 14(2). If what is contended for by the assessee is correct, then it would be for the department to show the turnover not actually disclosed, which in the very nature of things is an impossibility. There is no decided case which has construed the provisions of....

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.... if any, which would have been avoided if the income as returned by such person had been accepted as the correct income." It was held by a Division Bench of this Court in Kalidindi Subbaraju Gopalaraju & Co. v. Commissioner of Income-tax, Madras(1), that where it is found that there has been a deliberate suppression of income "the penalty leviable under section 28(1)(c) is to relate to the actu....