1972 (10) TMI 112

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..... the net turnover was determined at Rs. 21,00,000 and for the year 1960-61 at Rs. 20,45,000. The assessing authority arrived at this figure after rejecting the account books of the assessee. The main reason for rejection of the account books was a survey dated 25th June, 1962. This survey was held during the assessment year 1962-63, and it was on the basis of the material collected at this survey t .....

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..... ssessee, referred two identical questions in each of the assessment years 1959-60 and 1960-61 for our opinion, which are as under: "(1) Whether on the facts and circumstances of the case, the survey dated 25th June, 1962, can be held relevant for the years 1959-60 and 1960-61 and whether any suppression can be presumed for these two years on that basis? (2) Whether on the facts and circumstanc .....

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..... e conclusion that the Sales Tax Officer and the revisional authority erred in relying upon the survey in question. The survey in question was held subsequent to the assessment, and nothing was found in that survey which had any remote connection with the assessability of the assessee for the two years in question. This being so, the order of the judge (Revisions) is clearly vitiated in law as it i .....

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