1994 (6) TMI 209

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..... revision cases relate to the same assessee and raise common questions and are therefore disposed of by this common order. T.R.C. Nos. 120 and 121 of 1991 deal with the question of assessment whereas T.R.C. Nos. 119 and 122 of 1991 deal with the question of levy of penalty. In these cases the Tribunal found that there had been wilful suppression of the turnover and upheld the action of the authori .....

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..... t raids and inventory was not conferred with the power to do so; this is the first contention. We are not inclined to go into this question as it was not raised before any of the authority below. The second contention is that there is no suppression of the turnover. This is a question of fact and the Tribunal found that there had been wilful suppression. We are therefore, unable to interfere with .....

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