2008 (11) TMI 638

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....as admitted on the following questions of law: "1. Whether, in the facts and circumstances of the case, the Tribunal is right in upholding the estimation based on one day sale? 2.. Whether, in the facts and circumstances of the case, the Tribunal is right in upholding the penalty when the entire estimation is only make and belief affair and not on actual omission or suppression of the turnov....

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.... confirmed the same. The learned counsel appearing for the appellant submitted that even as per the assessing officer's order, the defects were only technical and the inspection was made during the time of Deepavali. The learned counsel relied on Hotel Vallalar v. Registrar, Tamil Nadu Taxation Special Tribunal, Chennai [2008] 15 VST 516 (Mad). The learned Special Government Pleader submitt....