9911796707
TMI Blog1996 (4) TMI 426X X X X Extracts X X X X X X X X Extracts X X X X ..... vil Appeal No. 2744-2749 of 1979, - - - Dated:- 17-4-1996 - JEEVAN REDDY B.P. AND SAGHIR AHMAD S. JJ. Mrs. K. Amareshwari, Senior Advocate (K. Ram Kumar, Advocate, with her), for the State of A.P. Mrs. Janaki Ramachandran, for the assessee. -------------------------------------------------- ORDER Civil Appeals Nos. 2744 to 2748 of 1979 are preferred by the State of Andhra Pradesh against the judgment of the High Court allowing the tax revision cases filed by the assessee. Civil Appeal No. 2749 of 1979 is preferred by the assessee against the very same judgment in so far it goes against him. The matters arise under the Andhra Pradesh General Sales Tax Act. The assessment years concerned are 1967-68 to 1973-74. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad with 14(8) of the Andhra Pradesh General Sales Tax Act, 1957, on the detected turnover of Rs. 17,239.57." The question is whether the High Court was right in saying that the assessment made was not a best judgment assessment but an assessment made accepting the return. With respect, we are unable to agree with the High Court. The relevant portion of the order extracted above clearly shows that the turnover was determined on the basis of the material discovered during the inspection. It so happened that the turnover disclosed in the return also happened to be identical but that does not make it an assessment on the basis of and accepting the assessment. There are no words in the assessment order to the effect that the return is acce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... prescribed date and he did actually submit the returns subsequent to the date of inspection. Therefore, his case squarely fell within clause (i) as well as clause (iii) of the said sub-section. We have already found that the assessment made in this case is a best judgment assessment. If so, the penalty was also leviable under the very same sub-section. We may mention that with respect to the assessment year 1973-74, the High Court has dismissed the tax revision case filed by the assessee on the ground that the assessment in that case was a best judgment assessment inasmuch as the Commercial Tax Officer had added a sum of rupees three thousand and odd to figure disclosed in the return. We see no reason to differ from the opinion of the H ..... X X X X Extracts X X X X X X X X Extracts X X X X
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