1980 (10) TMI 215

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.... carrying on business of rice hulling did not file any return because it had been destroyed in fire. The Sales Tax Officer, therefore, determined its turnover on past history. In appeal an affidavit was filed and it was claimed that assessee was novice in this business. This statement before Sales Tax Officer that accounts were destroyed in fire was made in ignorance. As a matter of fact the fire ....

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.... 3. It was then argued that affidavit filed by assessee was relevant material. And the authorities below in not considering it ignored material piece of evidence. Therefore their finding is vitiated. It is true that there is no finding rejecting the affidavit as such. But the entire argument raised before appellate authority was passed on allegations contained in it. If the authority did not fin....

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....ing Authorities have committed error of law. The argument has absolutely no merit in it. The assessee might have filed an affidavit but it was open to Appellate Authority to believe or reject it. If the Appellate Authority was not convinced of it he could refuse to place any reliance on it. An attempt was made to argue on the basis of the orders for assessment years 1971-72 and 1972-73 that the as....