1978 (2) TMI 192

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....roceedings and the other against the penalty proceedings, arise out of two separate orders of the Sales Tax Appellate Tribunal, in T.A. Nos. 378/76 and 379/76. Mr. Dasaratharama Reddi, the learned counsel appearing for the petitioner, a firm called M/s. Produce Commercial Syndicate, Vizianagaram, contended that the enhancement of turnover made by the Assistant Commissioner of Commercial Taxes in ....

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....as not produced earlier before the assessing authority, he enhanced the turnover from Rs. 1,44,173.50 to Rs. 1,87,724.20 by adding Rs. 43,550.70. That led the petitioner to prefer an appeal before the Sales Tax Appellate Tribunal, Hyderabad. The Sales Tax Appellate Tribunal dismissed the appeal on the ground that no period of limitation is prescribed for disposal of an appeal and, therefore, the A....

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....oner disclosing a turnover of Rs. 30,500 and estimated the turnover at Rs. 1,44,173.50 and levied tax on that turnover. We can understand Mr. Sastry's argument of the power of the appellate authority to correct mistakes committed by the assessing authority provided it is a case where the assessing authority had failed to correctly subtract or add figures. This is not a case of such mistake on the....

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....escribes a period of six years from the expiry of the year to which the assessment relates. The year of assessment, as already shown, is 1969-70 and the order of the Assistant Commissioner enhancing the turnover on the ground that the addition he made had escaped assessment of tax was dated 27th April, 1976. The order of the Assistant Commissioner is, therefore, beyond the period of six years pres....