1996 (9) TMI 586

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....ared for the advocate on record Shri Jaiju Babu, in accordance with the High Court Rules, we have gone through the three orders. 2.. Before the last fact-finding authority the Kerala Sales Tax Appellate Tribunal, Additional Bench, on reading the judgment we find that the only aspect submitted is that the addition is highly excessive and that too when considering the quantum of addition made for....

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....ction of accounts and requirement to proceed on estimation. 5.. The first appellate authority-the Additional Appellate Assistant Commissioner, Agricultural Income-tax and Sales Tax, Kozhikode, observed that there is no serious omission except failure to maintain the accounts up-to-date and the offence was compounded on payment of fine of Rs. 100. The appellate authority has also observed that o....

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....ed, 20 per cent addition was considered to be high and it was reduced to exactly 50 per cent thereof to 10 per cent. 6.. This conclusion is on the basis of the reasons discussed hereinbefore.   7. The Appellate Tribunal-the last fact-finding authority has observed that nothing is brought before it which could possibly hold that the estimate or even the method applied is arbitrary or unj....