Court Rules: Electricity Use Can't Solely Justify Rejecting Accounts or Estimating Turnover Without Notice of Assessment Order.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Principles of Natural Justice - non-service of notice but assessment order served - suppression of sales turnover - It is well settled that the electricity consumption cannot be adopted as the sole basis for rejecting the accounts of the assessee and for making an estimate of the taxable turnover of the assessee.....