2003 (5) TMI 506

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 2.. The petitioner is running a jewellery shop in the name and style of "Sangeetha Jewellery", at Koyilandy. For the assessment year 1991-92, the assessee filed a return disclosing a taxable turnover of Rs. 1,55,705. The assessing authority rejected the return and accounts and completed the assessment on the turnover of Rs. 4,40,540. Being aggrieved by the said assessment the assessee f....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... face of record. The counsel submits that in the instant case, the only ground stated is that the original appeal was disposed of on the assumption that the said second appeal was filed by the assessee. According to the counsel, it is not a ground for rectification under section 43. The counsel also submits that the original appellate order would clearly show that the Tribunal has considered the m....