1990 (11) TMI 356

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.... facts leading to the appeal, may be briefly stated and they are as follows: The appellant is a registered partnership firm and a dealer in electrical goods registered as such under the Act. For the assessment year April 1, 1982 to March 31, 1983, he filed return showing total turnover in the sum of Rs. 8,66,113.01 and taxable turnover at Rs. 4,16,319.12. He disclosed the tax collected by him at Rs. 38,024.22. The assessing authority, namely, the Commercial Tax Officer, I Circle, Hubli, on verification of the books of accounts produced by the assessee found certain discrepancies which he listed (five in number) as at annexure C-the Commercial Tax Officer's order annexed to the memorandum of appeal. They were: (1) Out of the purchases ....

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....m No. 4 having been filed by the assessee after the proposition notice. 3.. In the assessment order, it is seen that most of the discrepancies which he had noticed had been taken notice of by him and the taxable turnover determined not as Rs. 9,00,000 but at Rs. 4,53,903.36 including the so-called omissions pointed out by him earlier. Similarly, the classification of P.V.C. pipes, etc., were taken notice of. On that basis, he treated it as taxable turnover and determined the tax payable at Rs. 52,504.36 after giving deduction to the tax already paid, the balance of Rs. 12,089.25 was ordered to be issued. Aggrieved by that order, the appellant filed an appeal before the Deputy Commissioner of Commercial Taxes (Appeals), Hubli, in Appeal N....

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....e, there was no discrepancy in the trading account. We find that to be true having regard to the assessment concluded where the sum of Rs. 22,897.29 and a sum of Rs. 17,675 were added under the head "omissions" which had been included by the assessee in his revised return filed after the proposition notice in form No. 31-A. Similarly, the appellant pointed out that the firm, whose registration certificate was cancelled was in fact duly registered and as per the specimen bill issued to the appellant by that firm which came to be accepted by the assessing authority. In that view of the matter, Rs. 3,167 paid towards purchase of electrical goods was shown as purchases made in the year of assessment in question while it was in fact made in the ....