1995 (9) TMI 367

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... all the three authorities including the Tribunal. The assessment was a best judgment assessment and on reading the Tribunal s order, we find the following factual findings only: (1) The learned Authorised Representative has argued that the entries in slips have been misconstrued as representing sale suppression. On a verification of the entries in slips, we are not able to agree with the lea .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... , the above addition cannot be said to be excessive or unreasonable. As against these factual findings, the only question of law as alleged in the revision grounds runs as follows: Has not the Tribunal decided the issue erroneously without properly considering the facts and circumstances of the case. Thus, even the alleged question of law, as framed by the assessee in the revision petit .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X