TaxTMI 
TaxTMI 
TaxTMI 
1991 (4) TMI 404
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....d by the Joint Commissioner of Commercial Taxes, Madras, on 4th June, 1981. 2.. By the order dated 31st March, 1978, the Deputy Commercial Tax Officer, Guindy Assessment Circle, determined the total and taxable turnover of the appellant herein. Aggrieved against the order the appellant filed an appeal. At the appellate stage it was submitted on behalf of the appellant that the appellant-assessee ....
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....so recording a finding the Appellate Assistant Commissioner remanded the matter to the assessing authority for scrutiny of the form XVII declarations and for disposal of the case according to law only in respect of the turnover of Rs. 95,089 which was the amount covered by form XVII declarations furnished by the appellantassessee. In exercise of the suo motu powers of revision, the Joint Commissio....
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.... in his order without first adverting to the factual basis. There is no gainsaying that form XVII declarations in view of the Full Bench judgment of this Court in State of Tamil Nadu v. Arulmurugan and Company [1982] 51 STC 381 can be accepted even by the appellate authority provided the appellate authority is satisfied that the assessee was prevented from producing the same before the assessing a....
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....ined. We find that even the Joint Commissioner only adverted to the statement of law but returned no factual finding on to whether or not the assessee was prevented by sufficient means from producing form XVII declarations before the assessing authority. The order of the Joint Commissioner in so far as it set aside the order of the Appellate Assistant Commissioner has to be sustained though not th....