1994 (3) TMI 353

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....This appeal, under section 23 of the Andhra Pradesh General Sales Tax Act, 1957 (for short "the Act"), is directed against an order passed by the Commissioner of Commercial Taxes dated January 7, 1986, in exercise of his revisional jurisdiction under section 20(1) of the Act setting aside the order of the appellate authority-the Deputy Commissioner of Commercial Taxesdated October 13, 1981, in App....

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.... December 24, 1980, added the turnover of Rs. 54,930 as well as Rs. 1,09,860 representing probable suppressions and subjected the entire turnover to tax. While working out the tax payable, the assessing authority had deducted Rs. 1,950, which was collected earlier at the time of the inspection. On an appeal preferred by the assessee, the Appellate Deputy Commissioner, Commercial Taxes, allowed ....

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....best of his judgment; and (ii) absence of subsequent detection with regard to any suppressed turnovers does not preclude the assessing authority from making best judgment assessment by "using material found at the time of the first inspection". He, therefore, set aside the appellate order and restored the assessment order. Aggrieved by that, the present appeal was brought. The assessment year, ....