1974 (4) TMI 91

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..... iness in the city of Agra in the name and style Messrs. Nemi Chand Vimal Chand, Agra. At the time of regular assessment for the years 1964-65 and 1965-66 the Sales Tax Officer found that the assessee's books have been properly maintained. Accordingly after making some minor adjustments he assessed the firm on the basts of the turnover disclosed in its returns. The Commissioner of Sales Tax took t .....

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..... reasons to show that it did not reach that figure. No such reason had been given by the Sales Tax Officer. In fact he did not consider this aspect of the case at all. In the circumstances, he set aside the order passed by the Sales Tax Officer and remanded the case to him for making fresh assessment. The assessee then moved this court and obtained an order directing the Judge (Revisions), Sales T .....

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..... tion at a particular time or on the basis of its investment in business could, in our opinion, arise for consideration. That question arises only when the assessee's books are rejected as unreliable. As in this case as the veracity of the assessee's accounts has not been doubted, it was not open to the Judge (Revisions) to remand the case to the Sales Tax Officer for the purposes of estimating the .....

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