1975 (3) TMI 40

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... A 966/69 dt. 16th Feb., 1970 of the AAC, Kottayam, confirming the best judgment assessment him for the year 1968-69 by the STO, II Circle, Kottayam. 2. The first contention raised before us is that the rejection of the accounts is not warranted by the reasons pointed out by the assessing authority. The records shown that an inspection of the business place on 18th June, 1968 revealed a shortage o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he turnover conceded. We accordingly limit the addition to this figures and fix the taxable turnover at Rs. 94,087. 4. No other points arise for our decision. In the result the appeal stands allowed to the extent indicated above and dismissed in other respects. The assessing authority will amend the assessment according to law in the light or our findings and refund the excess to paid if any.
.....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X