TaxTMI 
TaxTMI 
1994 (12) TMI 297
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....cer, the accounts were not produced by the assessee. Therefore, the assessing officer determined the total and taxable turnover at Rs. 18,83,180 under the Tamil Nadu General Sales Tax Act. Under the Central Sales Tax Act, the turnover was determined at Rs. 6,02,438. Aggrieved, the assessee filed appeals before the Appellate Assistant Commissioner. The Appellate Assistant Commissioner confirmed the assessment made under the Central Sales Tax Act. In respect of the assessment made under the Tamil Nadu General Sales Tax Act the Appellate Assistant Commissioner modified the assessment and granted a relief to the extent of Rs. 15,006. Aggrieved, the petitioner filed appeals before the Tribunal, which also ended against him. Aggrieved, the assess....
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.... Tax Act. For these reasons, it was submitted that the order of the Tribunal is unsustainable. 3. On the other hand, the learned Additional Government Pleader (Taxes) while supporting the order passed by the Tribunal on both the assessments submitted that inasmuch as the books of account were not produced the assessing authorities have no other alternative but to make the assessment on the basis of best judgment. It was further submitted that the department was not concerned with the internal dispute between the partners. When the account books were not produced, it is not open to the assessee to state that the best judgment made by the assessing officer was unreasonable. The learned Additional Government Pleader (Taxes) further s....
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.... assessee disclosed a turnover, which was not accepted by the assessing officer since no account books were filed to support the turnover disclosed by the assessee. The assessing officer, therefore, estimated the turnover on the basis of his best judgment. On appeal with regard to the assessment made under the Tamil Nadu General Sales Tax Act, the Appellate Assistant Commissioner gave a relief of Rs. 15,006. Whereas with regard to the assessment made under the Central Sales Tax Act, the Appellate Assistant Commissioner confirmed the assessment made by the assessing officer. On appeal preferred by the assessee, the Appellate Tribunal confirmed the order passed by the Appellate Assistant Commissioner in respect of both these assessments. The ....
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....onable it is for the assessee to produce sufficient materials to show that the assessing authorities were not reasonable in estimating the turnover. The assessee neither before the appellate authority nor before the Tribunal produced any accounts to support his turnover disclosed. Even before this Court no evidence was produced to show that the estimate made by the assessing authorities under both these Acts was not in order. Under such circumstances, we have no other alternative, but to accept the order passed by the Appellate Tribunal in confirming the order passed by the Appellate Assistant Commissioner with regard to the assessment made under the Tamil Nadu General Sales Tax Act. 5.. In so far as the assessment made under the Central....