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TMI Blog1993 (1) TMI 281X X X X Extracts X X X X X X X X Extracts X X X X ..... 1983-84. During that year the assessee dealt in sale of transistors, records and cassettes, etc. Upon rejection of the account books, the taxable turnover was determined on best judgment. Learned counsel for the assessee has challenged the legality of the rejection of account books as well as the quantum of turnover that was brought to tax. Having considered the submissions carefully, in my opin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the assessment year in question. Whether the account books of the preceding year could be legally rejected on the basis of the loose papers in question, is beside the point as we are not concerned with that issue in the instant case. In so far as the rejection of books of account for the year in question is concerned, it could certainly be rejected when the assessee was found suppressing the tur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oks were not maintained in the ordinary course of business. The contention that the account books were illegally rejected is without any merit and is rejected. Coming to the quantum of assessment, it may be noticed that against the returned net taxable turnover of Rs. 35,853 the assessing officer had estimated the same on his best judgment at Rs. 80,000 which on appeal was reduced to Rs. 50,000. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rcumstances which warranted rejection of assessee's account books and enhancement to the returned turnover. Considering the totality of the circumstances, it cannot be said that the order of the Sales Tax Tribunal suffers from any legal infirmity so as to call for any interference by this Court. The turnover on which the assessment has been made, cannot be said to be excessive, arbitrary or unjust ..... X X X X Extracts X X X X X X X X Extracts X X X X
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