9911796707
TMI Blog1980 (8) TMI 196X X X X Extracts X X X X X X X X Extracts X X X X ..... condly that the turnover disclosed in proportion to the electricity consumed when compared with the immediately preceding year appeared to be very much inadequate. The accounts of the assessee maintained in respect of inter-State transaction as well were rejected for the reason that the accounts in respect of intra-State transactions had been rejected. Accordingly the assessing officer determined the taxable turnover both under the U.P. and the Central Acts to the best of his judgment. Being aggrieved the assessee filed appeals before the Assistant Commissioner (Judicial). The Assistant Commissioner (Judicial) confirmed the rejection of accounts but allowed some relief in the quantum of taxable turnovers. From that decision cross-revision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Judge (Revisions), disagreeing with the revenue authorities, held that since no defect had been found in the accounts of the assessee relating to inter-State transactions, they could not be rejected. The department has not disputed this finding of the Additional Judge (Revisions). The only question which remains for consideration is as to whether because of the fact that one declaration form had been given in respect of two transactions the aggregate of which in terms of money exceeded Rs. 5,000, could the assessee be denied benefit of that declaration in its totality. The contention of the learned counsel for the assessee that the view taken by the Additional Judge (Revisions) is erroneous, finds support from the decision of a Division B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t that difference before the appellate authority which was rejected and he then proceeds to conclude: "The rejection does not look justified as no reasons were given in support." I find that the position is just the contrary. The appellate authority did discuss the explanation of the assessee and rejected it thereafter. Unfortunately, the Additional Judge (Revisions) has not given any reasons for accepting the assessee's explanation. He has not even mentioned what that explanation is and how he is satisfied with it. The second reason for rejecting the accounts was decline in the admitted turnover with reference to the consumption of electricity when compared with the corresponding figures of the previous three years. The assessee had ..... X X X X Extracts X X X X X X X X Extracts X X X X
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