TaxTMI 
TaxTMI 
1995 (12) TMI 377
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....uthority by the order exhibit P5 have considered the factual question in great details and have reached a conclusion that the assessee (present petitioners) as well as M/s. Sakthi & Company are not different from each other in the matter of transactions. They are conducting business from one and the same place. 2.. Perusal of the order of the assessing authority reveals that the assessing authori....
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.... earned in the assessee's premises (sic). The simple and plain truth remains that the business transactions in the name of M/s. Sakthi & Company were operated from the business place of the assessee, i.e., Tolsaria Brothers." The assessing authority has also considered the prayer of the present petitioner with regard to the claim for right of cross-examination observing that such a course depends....
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...., namely, M/s. Sakthi & Company with intention to evade tax. These sales could be effected only after actual purchases." Even then it is observed that the contentions are also taken into consideration and in regard thereto the following observations in the nature of findings of fact are to be found in the order: "The appellants have been provided with details of check-post extracts, which is the....