1993 (6) TMI 235

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....both the revisions. The respondent in both the revisions is the Revenue. We are concerned with the assessment years 1978-79 and 1979-80. For both the years, best judgment assessments were made against the assessee for non-production of the books of accounts. The first appeals filed against the assessments were rejected for nonpayment of admitted tax, by the Appellate Assistant Commissioner, by his....

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....tails shown in the annexure in T.R.C. No. 80 of 1992, for the assessment year 1978-79, the total tax paid is Rs. 8,369.42 and also refund adjustment order No. 2045 dated December 29, 1978 amounting to Rs. 285.04, totalling to Rs. 8,654.46. For the assessment year 1979-80, as per the annexure attached to T.R.C. No. 81 of 1992, the total tax paid is Rs. 7,930.47. The payments are all made by cheques....

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....nment Pleader to make available to us the files, and more particularly the files from the Appellate Assistant Commissioner, to verify facts. Inspite of repeated requests, the files were not produced before us. 3.. We find from the annexures to the tax revision cases, that the payments stated to have been made exceed the admitted tax due for both the years. There is nothing to show that the deta....

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....e by cheques, is less than the admitted tax due. This has not been done. The order of the Appellate Tribunal is vague and of a sweeping nature. It discloses an error of law. We are of the view that the Appellate Tribunal should be directed to look into the matter over again in the light of the annexures appended to the tax revision cases. 4.. We, therefore, set aside the common order passed by ....