1990 (7) TMI 323

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..... d in the circumstances of the case, the assessment proceeding is vitiated in view of the fact that the report of the Inspector was not confronted to the assessee? (2) Whether, on the facts and in the circumstances of the case, there is reasonable nexus between the amount assessed and the materials available on record?" 2.. Bairagi Sahoo, father of the dealer, was carrying on the business of .....

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..... the dealer carries on business of sale in kora and khai at Badadanda, but has not been registered. The dealer inherited the business from his father after the latter's death. The Inspector visited the business premises when dealer gave statement on July 28, 1972. The Sales Tax Officer relied upon the report of the Inspector and estimated the daily average of sale at Rs. 85 for the entire year 1973 .....

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..... the same, estimate of turnover becomes arbitrary since such report was not brought to the notice of the dealer. 7.. Under section 24(5) of the Act, the Tribunal is to pass an order on the basis of our answer. In the present case, while passing the order the Tribunal is required to hear the dealer in respect of the explanation to be offered and receive rebuttal material with regard to the report .....

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