9911796707
TMI Blog2000 (7) TMI 926X X X X Extracts X X X X X X X X Extracts X X X X ..... ax Appellate Tribunal (Main Bench), Chennai, in T.A. No. 1035 of 1991 dated March 18, 1992. The facts leading to the present revision are as follows: 2.. The assessing authority made a best judgment assessment for the assessment year 1989-90 in the order passed by him on March 27, 1991. Though in the order, it has been mentioned that for misuse of form XVII, penalty is warranted under section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alty subsequently on July 31, 1991 and therefore having regard to the decision of the Madras High Court in Deputy Commissioner (C.T.), Coimbatore v. Indian Refrigeration Industries Private Limited [1980] 46 STC 264, for the original order also appeal is in time, having regard to the fact that the order of July 31, 1991 is the order that has to be taken to reckon the time for filing the appeal. On ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the decision relied on by the Appellate Tribunal in Deputy Commissioner (C.T.), Coimbatore v. Indian Refrigeration Industries Private Limited [1980] 46 STC 264 (Mad.) is no longer good law in view of the subsequent decision of the Madras High Court in regard to escaped turnover in [1991] 83 STC 457 (Mad.) (Joint Commercial Tax Officer v. Ekambareeswarar Coffee and Tea Works) wherein it was held ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n this case, though a consolidated appeal has been filed, it is an admitted fact that the appeal filed against the final proceedings by the assessing authority dated July 31, 1991 is in time, but the appeal preferred against the original order of assessment dated March 27, 1991 is out of time having regard to the ratio of the decision of the Madras High Court in State of Tamil Nadu v. E.P. Nawab M ..... X X X X Extracts X X X X X X X X Extracts X X X X
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