1978 (10) TMI 147

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..... he assessee, the Sales Tax Officer estimated the turnover of the assessee at over Rs. 6 lakhs and added 25 per cent of the estimated turnover on the basis of best of judgment. The amount thus added came nearly to Rs. 1,30,000. On appeal by the assessee, the Deputy Commissioner of Sales Tax sustained the best of judgment assessment, but reduced the amount added to Rs. 50,000. On further appeal to t .....

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..... ies or the suspicious circumstances pointed out by the learned Deputy Commissioner (Appeals), we feel that we have to give a reasonable opportunity to the appellants to produce them before the assessing officer. So, without adverting to the contentions raised by the appellants, we are setting aside the order of assessment and remitting the files back to the concerned assessing officer directing hi .....

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..... , notwithstanding the exercise of due diligence, was not within his knowledge or could not be produced by him at or before the time the order under appeal was passed; or (c) the Tribunal requires any document to be produced or any witness to be examined to enable it to decide the case or for any other substantial cause; the Tribunal may allow such evidence or document to be produced or witness t .....

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