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TMI Blog1977 (3) TMI 139X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Act are at the instance of the same assessee and relate to three different years, namely, 1969-70, 1970-71 and 1971-72. The common question referred to this court in all the three references is: "Whether, on the facts and circumstances of the case, remand order to the appellate authority was justified? " The material facts in all three references are briefly these: The assessee's books of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax Officer making the following observations: "It was, therefore, obligatory on their part to make enquiries as contemplated in the aforesaid decision of the Honourable High Court, which has not been done. I am, therefore, satisfied that all these three assessment orders be set aside and the case be sent back to the Sales Tax Officer for making enquiries in the light of the observations of the Ho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manded the cases. The Judge (Revisions) also directed the Assistant Commissioner to consider whether under rule 68(8) of the U. P. Sales Tax Rules the Appellate Assistant Commissioner should not himself call for further information from the parties for deciding the appeals. In Shambhu Ratan Shailendra Kumar v. Commissioner of Sales Tax[1972] 30 S.T.C. 374; 1972 U.P.T.C. 326., this court held that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erial, the account books cannot be rejected merely on the ground that they do not disclose adequate turnover. Fall in the turnover may be due to several reasons and not necessarily due to suppression of sales." The Assistant Commissioner (Appeals) appears to have understood the aforesaid observations as enabling him to give a direction to the Sales Tax Officer to find out some new grounds for rej ..... X X X X Extracts X X X X X X X X Extracts X X X X
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