1963 (1) TMI 42

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....ns) referred to this Court under section 11(1) the following questions for its opinion. "(1) Whether the appellate court had no jurisdiction to hear the appeals on the ground that the Additional Judge (Appeals) of Kanpur Range at Agra had not been validly appointed? (2) Whether the materials on the record were such as to justify the assessment of the applicants on turnover during the years 1....

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....h year the closing stock of the materials and thought that the turnover would be of the value of about four times the value of the closing stock. The assessee preferred appeals against the assessment orders and they were heard by the Additional Judge (Appeals), Kanpur, and were dismissed by him. The assessee then preferred revision applications under section 10 and the Judge (Revisions) reduced th....

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....dditional Judge (Appeals). "Judge (Appeals)" referred to in rule 65 as an authority to which an appeal can lie includes a number of Judges (Appeals). The only requirement is that they should all be authorised by the State Government to perform duties in exercise of the powers of an appellate authority under the Act. There is no restriction on the State Government's powers to authorise more than on....

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.... the closing stock of the materials was evidence from which its turnover could be inferred. There is a connection between the turnover and the value of the stock as conceded by the assessee's counsel himself. He conceded that ordinarily a dealer would keep in stock materials which it expects to sell in a month. A dealer undoubtedly keeps in stock materials depending in quantity on the materials th....