2007 (3) TMI 721

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....o 1006 of 2007 appertains to assessment periods 1992-93, C.W.J.C. No. 1170 of 2007 to assessment period 1993-94 and C.W.J.C. No. 2063 of 2007 to assessment period 1994-95. It appears that the assessing authority (Assistant Commissioner, Commercial Taxes, Patna West Circle, Patna) passed assessment orders in regard to six assessment periods from 1992-93 to 1997-98 on the same date. For the three la....

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....tted by the petitioner. For the assessment periods 1993-94 and 1994-95 the returns submitted by the petitioner showed gross turnovers of Rs. 7,03,872.04 and Rs. 9,46,857.38, respectively. The assessing officer determined the gross turnovers for the three assessment periods at Rs. 2 crore each. It may be noted here that for the three later assessment periods 1995-96 to 1997-98 too the assessing ....

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....ioner a month's time to produce the books of account before him by obtaining certified copies from the criminal court where the seized documents might have been filed. Apparently the petitioner was able to produce the books of account for the three assessment periods 1995-96, 1996-97 and 1997-98 and the assessing officer accepted the gross turnovers as shown in its return for those assessme....

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....nsel for the petitioner submitted that the assessing officer determined the gross turnover arbitrarily because the petitioner was not able to produce the books of account for the three years in question. It was pointed out that for the later three years for which the petitioner was able to produce the books of account the assessing officer accepted the gross turnover shown in the petitioner's ....