1996 (9) TMI 564

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..... sed goods worth Rs. 7,75,187.11 from various traders at Coimbatore and did not account for the same in its account books. The assessing authority considered the matter and came to the conclusion after rejecting the accounts on estimation as regards unaccounted sale by its order. The first appellate authority has also considered the position and has found which is also quoted ad verbatim by the sec .....

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..... lso confirmed the factual conclusions with regard to the entry of the goods as per the data available from the check-post declarations. 3.. The learned counsel urged that there was a demand for cross-examination of the concerned witnesses. 4.. Reading the three judgments and hearing the learned counsel for the assessee, when the fact-finding authorities have found that the goods have travelled .....

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