2014 (2) TMI 300

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....espondents : Mr. Manoharan Sundaram Addl. Govt. Pleader JUDGMENT (The Judgment of the Court was made by Chitra Venkataraman, J.) The assessee is on Tax Case (Appeal) as against the order of the Joint Commissioner relating to the assessment year 1993-94. 2. The assessee is a registered dealer in Stainless Steel wares. The place of the business of the assessee was inspected by the Enforc....

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....du General Sales Tax Act. Aggrieved by this, the assessee went on appeal before the Appellate Assistant Commissioner. 3. While confirming the actual suppression, the First Appellate Authority deleted the further addition on estimation. Thus, correspondingly, the First Appellate Authority also reduced penalty to match the actual suppression upheld by the Appellate Assistant Commissioner. 4. T....