1996 (2) TMI 525

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....visions, wheat products, etc., and by the State, the question under consideration would be one and the same. The assessment year in question is 1989-90. In paragraph 8 of the order of the Appellate Tribunal, the basis becomes crystal clear. It is observed that in respect of the alleged suppression of Rs. 79,39,257, the assessee has made a clear admission. Additionally it is also mentioned that ....

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....actions covering the admitted amount of Rs. 79,39,257 the situation is clearly spelt out and it is required to be pointed that in the representation right of cross-examination relates to these five situations only. 4.. The Tribunal resorted to modified estimate in arriving at the figure three times thereof at Rs. 2,19,94,215 and out of that deducting the amount of Rs. 73,31,405 stated Rs. 1,46,....

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.... the factual matrix before us. The observation attempted to be placed for our consideration that an offer of compounding is admission of an offence and for that reason should be strictly limited to the actual admission made and no more would not require consideration for its application because the admission is with regard to the proceedings under consideration even in the strict sense. 6.. Sim....