1991 (10) TMI 260

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..... d taxable turnovers could be allayed by directing the Tribunal that, in disposing of the matter upon remand, it shall while taking due note of the observation of the High Court in regard to the effect of the non-production before the Tribunal of the books of account which the petitioner had obtained back from the authorities during the proceedings, the Tribunal may however, not be hampered by any .....

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..... Tax Appellate Tribunal for a fresh disposal. It is not disputed that the case is one in which a best judgment assessment was justified. The controversy is as to the quantum of the estimate on best judgment. We decline to go into the details of the estimated figures of gross and taxable turnover as the matter is essentially one to be examined by the Tribunal in the proceedings on remand. The g .....

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