1989 (2) TMI 389

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..... ibunal, Faizabad Bench Camp, Allahabad, relating to the assessment year 1980-81. The assessee was carrying on the business of kirana, masala, agarbathi, oil-seed, etc., during the assessment year in question. Books of account of the assessee were rejected on the basis of survey dated July 10, 1980, made by the Sales Tax Officer (Mobile Squad) and best judgment assessment was passed. The assessee .....

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..... cant could not assail the rejection of books of account by the Tribunal but only confined his argument to the estimate of the turnover. He contended that though the Tribunal allowed the appeal of the assessee in part but enhanced the taxable turnover fixed by the Assistant Commissioner (Judicial) while rejecting the appeal of the Revenue. In my opinion, since the Tribunal has rejected the appeal o .....

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..... garbathi, etc., should not have been increased by the assessing authority but no relief has been granted by the Tribunal. I have carefully perused the order of the Tribunal. It is true that the Tribunal has recorded a categorical finding that the taxable turnover regarding tilhan, agarbathi, etc., should not have been increased but no relief has been given to the assessee in the operative portion .....

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