9911796707
TMI Blog1998 (3) TMI 662X X X X Extracts X X X X X X X X Extracts X X X X ..... ot sustainable. 2.. I have considered the above submissions carefully and have also heard the learned Standing Counsel for the respondent. 3.. It may be pointed out that the assessee had disclosed 45 days and 61 days respectively in the first season and the second season as its firing period during which the brick kiln was operated in the year in question. The assessing authority rejected the disclosed firing period and determined it as 120 days. In appeal the first appellate authority without disturbing the firing period determined by the assessing authority proceeded to estimate the production of the brick taking the capacity of the brick kiln into consideration. When the matter came to be considered in second appeal before the Tribun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated for 120 days only but the Tribunal increased the firing period to 145 days that too without any discussion or indicating the material on the consideration of which it recorded its findings. This Court in its revisional jurisdiction ordinarily does not interfere with the findings of fact recorded by the Tribunal but where the finding is not supported by any evidence it is equally well-settled that it cannot be sustained. It is also worth noticing that in the passage extracted above from the Tribunal's order, the Tribunal categorically stated that the increase made by the assessing authority in the firing period in the first season appeared to be correct. But with regard to the second season the Tribunal did not discuss the issue at all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... annexure 6 to the revision, and pointed out that in the survey report in question 22 columns have nowhere been referred. On the contrary the survey report mentions about 18 payas and 17 raddha amongst other things. The teamed Standing Counsel fairly conceded that in the survey report, relied upon by the Tribunal, there is no mention of 22 columns. The contention of the assessee that the findings of the Tribunal on this score are based on misreading of the survey report appears to be correct. In these circumstances the order of the Tribunal about the capacity of the brick kiln cannot also be upheld. 7.. It cannot be seriously disputed that in making the assessment on best judgment the period during which the brick kiln was operated and th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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