1995 (1) TMI 353

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....Operators Welfare Scheme is the petitioner. The assessment year with which we are concerned is 1987-88. For the said year, the assessee filed returns showing total turnover at Rs. 12,39,042.78 and nil taxable turnover. The return was rejected and the assessing authority found the total turnover to be Rs. 12,49,013.28 and taxable turnover of Rs. 1,88,100. Aggrieved by the assessment order, the asse....

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....udgment assessment. That order was dealt with by the Tribunal along with the order of assessment passed against the assessee for the year 1987-88 as well. The appeals for 1986-87 and 1987-88 were disposed of by a common judgment. The decision of the Tribunal in the appeal relating to the assessment year 1986-87 was taken up before this Court in T.R.C. No. 323 of 1994. This Court by judgment dated ....

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....ideration of those records. No material has been produced before us to show that the documents produced were accepted by the Tribunal. Regarding the evidence the Tribunal has observed: "But no evidence has been produced to prove the contention regarding the purchases effected during 1987-88 and 1988-89. So the defects pointed out by the assessing authority for the years 1987-88 and 1988-89 rema....