TMI Blog1982 (9) TMI 224X X X X Extracts X X X X X X X X Extracts X X X X ..... ference. In addition, certain slips were recovered and atleast some of them represented sales turnover which have been suppressed. On the basis of the slips and the stock variation, the assessing authority made a best judgment assessment making certain additions to the admitted turnover in its assessment. The said assessment was challenged before the appellate authority. The assessing authority ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hasers which did not in fact materialise into actual sales. However, the authorities below, including the Appellate Tribunal which is a final fact-finding authority, have rejected the assessee's explanation and held that there was justification for making an addition on the ground of the stock difference as also on the turnover represented by the slips Nos. 8 and 16. We do not think any interferen ..... X X X X Extracts X X X X X X X X Extracts X X X X
|