1997 (12) TMI 600

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....the Revenue, is directed against the order dated November 29, 1990 of the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Madras-104 (for short, "the Tribunal") and made in T.A. No. 345 of 1988 relating to the assessment year 1980-81 under the Central Sales Tax Act, 1956 (for short, "the CST Act"). 2.. This revision is relatable to the imposition of penalty upon the assesseeTvl. E.I....

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....g officer and confirmed by the first appellate authority, on the facts and in the circumstances of the case, is sustainable in law? 4.. It appears that the entirety of the books of accounts, inclusive of form X statement on being produced have been verified by the assessing officer. On such verification, the assessing officer himself had stated in the order of assessment that the turnover repor....

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....ess in making any answer in that regard. However, he sought the assistance of the Assistant Commissioner (C.T.), Central Assessment Circle-I, who is bodily present in court to come to his rescue in explaining how this suppression of turnover in a sum of Rs. 3,56,161 was arrived at by the assessing officer. The officer so present in court, openly made an admission before us that some mistake had be....