1997 (12) TMI 604

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..... Appellate Tribunal, Additional Bench, Kottayam, dated May 16, 1997. In view of the defects noticed by the assessing authority an addition of 5 per cent of the sales turnover returned for liquor was added towards omission and suppression. Then the matter was taken up by the assessee before the Appellate Assistant Commissioner. The addition was reduced to 3 per cent. Being dissatisfied with the said .....

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..... . As far as the addition made by the assessing authority in so far as the cooked food is concerned the Tribunal has reduced the addition to 5 per cent as against 10 per cent. What is before us is an order passed by the highest fact-finding authority on appreciation of evidence. We will not be justified therefore in interfering with the conclusion arrived at by the Tribunal. It is difficult for us .....

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