1977 (4) TMI 157

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....t: "Whether, on the facts and circumstances of the case, there was any material in support of the turnover assessed by the Judge (Revisions)?" It is not necessary to give the facts in detail. Suffice it to say that the assessee's account books have been rejected by the revising authority and it has not been challenged by the assessee. It has been alleged by the counsel for the assessee that the ....

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....f the explanation given by him have been mentioned. Admittedly, the assessee disclosed a turnover of more than Rs. 5 lacs. On the basis of these facts the Judge (Revisions) fixed the turnover at Rs. 6 lacs, While fixing the turnover, it appears from his order, he took these facts into consideration. It cannot be said in the circumstances that the fixation of turnover was without any material on th....