1978 (10) TMI 147

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....ed by GOPALAN NAMBIYAR, C.J.-In a best of judgment assessment rejecting the books of account of the assessee, the Sales Tax Officer estimated the turnover of the assessee at over Rs. 6 lakhs and added 25 per cent of the estimated turnover on the basis of best of judgment. The amount thus added came nearly to Rs. 1,30,000. On appeal by the assessee, the Deputy Commissioner of Sales Tax sustained....

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....y event, since it is submitted before us that there are documentary evidence to explain the discrepancies or the suspicious circumstances pointed out by the learned Deputy Commissioner (Appeals), we feel that we have to give a reasonable opportunity to the appellants to produce them before the assessing officer. So, without adverting to the contentions raised by the appellants, we are setting asid....

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....been admitted; (b) the party seeking to adduce additional evidence satisfies the Tribunal that such evidence, notwithstanding the exercise of due diligence, was not within his knowledge or could not be produced by him at or before the time the order under appeal was passed; or (c) the Tribunal requires any document to be produced or any witness to be examined to enable it to decide the case ....