1972 (10) TMI 112

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.... did business in foodgrains and oilseeds in the assessment years 1959-60 and 1960-61. For the year 1959-60, the net turnover was determined at Rs. 21,00,000 and for the year 1960-61 at Rs. 20,45,000. The assessing authority arrived at this figure after rejecting the account books of the assessee. The main reason for rejection of the account books was a survey dated 25th June, 1962. This survey was....

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....e matter, it accepted the revision filed by the State. The Judge (Revisions) has, at the instance of the assessee, referred two identical questions in each of the assessment years 1959-60 and 1960-61 for our opinion, which are as under: "(1) Whether on the facts and circumstances of the case, the survey dated 25th June, 1962, can be held relevant for the years 1959-60 and 1960-61 and whether....

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....ears in question. On the facts found and stated in the statement of the case, there cannot be any escape from the conclusion that the Sales Tax Officer and the revisional authority erred in relying upon the survey in question. The survey in question was held subsequent to the assessment, and nothing was found in that survey which had any remote connection with the assessability of the assessee for....