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TMI Blog2013 (11) TMI 613X X X X Extracts X X X X X X X X Extracts X X X X ..... stion had escaped assessment or had been under assessed, by exercise of powers given under the statute, he determined the amount of tax to the best of his judgment and added 100% of such turnover, within a statutory period of five years as prescribed under the law and, therefore, we find neither any error on facts nor in law giving rise to any substantial question of law for us to indulge in any of these Tax Appeals - Decided against assessee. - Tax Appeal No.799,804,805 of 2013 - - - Dated:- 26-9-2013 - M R Shah And Sonia Gokani, JJ. For the Appellant : Ms Gargie Vyas for M/s Wadia Ghandy Co, Adv. For the Respondent : Mr Jaymin Gandhi, Ld. Asst. Government Pleader ORDER:- PER : Sonia Gokani Notice. At our instance, the formal service of notice is waived by Mr.Jaymin Gandhi, learned Assistant Government Pleader, on behalf of respondent-State. At the threshold both the sides have been heard finally and with consent of the parties, the matter is being disposed of finally. 2. This group of three appeals preferred by the appellant-assessee for the assessment years 2003-04, 2004-05 and 2005-06 under section 78 of the Gujarat Value Added Tax Act, 2003 (hereinaft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issing in the books of accounts and, therefore, it was concluded that the appellant-assessee indulged in inter-State sales without recording such transaction in the books of accounts and in absence of any details, it extensively recorded the reasons by closely examining the evidence collected and emphasized that the sale transactions entered into by the appellant-assessee did not tally with the sales' bills, delivery challans and lorry receipts, etc. collected by the Department. There was a huge difference in the stock found and that which was recorded less in the books of accounts. Thus, having found the modus operandi questionable, it was concluded that this design was to avoid tax and to defraud the Revenue. By giving detailed reasons, the First Appellate Authority confirmed the order of Assessing Officer rendered at the time of assessment. Therefore, the matter travelled to the Tribunal. The Tribunal accordingly confirmed the order of First Appellate Authority in respect of tax demands and held the interest as consequential, whereas imposition of penalty was set aside in absence of any parametres for levying such penalty vide its order dated April 24, 2013. 3.5 The appellant- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... corded irregularities and illegalities concerning this issue. He, therefore, urged that in such a situation the law permits the Revenue Authorities to make the best judgment assessment and additions and accordingly, levy the tax demands as well as the interest. He further urged that the order of deletion of penalty by the Tribunal is also not justifiable in the wake of gross facts. He further urged that no question of law arises in this case. 6. On thus hearing both the sides and on careful examination of the materials on record, we see no reason to interfere in these Tax Appeals, which deserve dismissal in limine for the reasons to be recorded hereinafter : 6.1 At the outset, a well-known principle is required to be ingeminated that unless the question of law is raised in any Tax Appeal, the Court is not to entertain such appeal. The High Court should not entertain such Tax Appeal even if the Court from the very materials on record may come to a different conclusion, that by itself is no ground to interfere with the orders of the First Appellate Authority and the Tribunal, unless, of course, perversity in the findings writs large from the record. 6.2 It will not be out of pl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessed or such assessment was at a lower rate than prescribed under the law, even when the deductions or credit wrongly allowed, the Commissioner on offering an opportunity and after necessary inquiry can determine to the best of his judgment the amount of tax due from the dealer. Such a best judgment determined is permissible before the expiry of five years from the end of the year in respect of which or part of which the tax is assessable. Therefore, by all means, it is within the powers of the Commissioner to issue a notice to the appellant-assessee within a period of five years and on due inquiry and availing of requisite opportunity, he can determine the amount of tax due from such a dealer in respect of such turnover, which comes to his notice subsequently. 6.5 It is nobody's case that the exercise of jurisdiction is fallacious nor is it the case of violation or breach of principles of natural justice. Principally the contention reiteratively raised by the learned counsel for the appellant-assessee is of addition of 100% in respect of turnover which the Revenue believed to have escaped the assessment without providing basis for such inclusion. 6.6 We of the opinion that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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