1990 (2) TMI 287

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ber, 1987. The brief facts are that for the assessment year 1980-81, assessment was made on the assessee, carrying on the business of brick kiln, on 28th June, 1982, on the taxable turnover of Rs. 1,61,700. Thereafter a notice dated 29th August, 1985, under section 21 of the U.P. Sales Tax Act, 1948, was issued to the assessee stating that an information had been received from the District Supp....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nformation passed on by the District Supply Officer, Muzaffarnagar, could not relate to the assessee and no reason to believe could be had therefrom that the assessee had purchased 24.4 M.tons of coal, which was not recorded by him in the books and that was used for more production. On appeal to the Tribunal by the Revenue, the order of the Assistant Commissioner (Judicial) was set aside and th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....stion is whether on the basis of the information received on 27th August, 1980, the department could have reason to believe within the meaning of section 21 that some turnover had escaped assessment. Without supplementing the information by any other material, the reasonable conclusion which can be reached at is that no reason to believe could be had on the basis of the information, received from ....