1977 (10) TMI 95

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ase, the only question to be considered is whether the confirmation of the decision taken by the Appellate Tribunal in the appeal taken by the assessee before it from the order of assessment by the assessing officer passed for the second time, after he reopened the earlier assessment, by which he imposed a penalty under section 16(2) of the Tamil Nadu General Sales Tax Act, 1959, requires to be re....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t been correlated in the absence of which the explanation cannot be accepted. It is admitted that there had been omissions of sales in the bills 8, 9, 12, etc. It is admitted that slip No. 86 contains sales of empty tins. The entries made in the chittal cannot be proved that the transactions contained in the chittal have already been brought to accounts. The outstandings of such unaccounted transa....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....as been a wilful nondisclosure of turnover. Though the appellants have raised this point as one of the grounds is the appeal memo, when the assessing officer was asked to offer his remarks on the grounds of appeal, he has not chosen to state anything as regards the contention of the appellant. I therefore find that there is no finding by the assessing officer on record that the escapement of turno....