9911796707
TMI Blog2000 (2) TMI 811X X X X Extracts X X X X X X X X Extracts X X X X ..... 31, 1988. The assessing authority, however, reopened the assessments for both the years under section 21 on the ground that certain information was received from Sales Tax Officer (S.I.B.) who in his own turn had received informations from the Mandi Samiti which disclosed that certain turnover escaped assessment. After giving the assessee opportunity the assessing authority passed final orders under section 21 enhancing the admitted tax liability of Rs. 55,153.11 paise to Rs. 5,20,472.50 paise in assessment year 1984-85 (U.P.) and imposed tax liability of Rs. 10,53,000 in assessment year 1984-85 (Central). Similarly for the assessment year 1985-86 also books of account were rejected and the admitted tax liability was enhanced for both the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n that adverse material and account books submitted by the assessee will have to be accepted by the assessing authority for making assessment." 3.. After aforesaid order dated April 18, 1996 was passed by this Court the assessing authority summoned the Sales Tax Officer/S.I.B. concerned as well as the Secretary of Mandi Parishad. It appears that the Secretary was required to produce relevant 9 Rs and R 50s. It also appears that time was sought by the Secretary, Mandi Parishad to trace out 9 Rs and R 50s. It, however, appears that the time for assessment after remand was passing out, the assessing authority passed the assessment order under section 21, dated October 22, 1996 and passed almost the same orders which were passed earlier und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the observation of the court to the effect that unless an adverse material is there, books of account cannot be rejected. His submission is that the Tribunal ought to have decided the appeal on merits after consideration of the material, which was already on record. Sri B.K. Pandey, learned Standing Counsel submits that both the first appellate authority as well as the Tribunal are also fact-finding authorities. They ought to have made efforts to summon the Secretary of the Mandi Parishad and a time bound opportunity ought to have been given to him to produce 9 Rs and R 50s. On expiry of the said period the appeals could have been decided on merit. He also submits that for the assessment year 1984-85 the assessee had not produced any books ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Officer/S.I.B. which is unsigned could not have been relied upon for reassessment. This question also could have been decided by the first appellate authority while deciding the appeal. The order of remand passed by the first appellate authority was, therefore, not proper. As to the question raised by Sri Pandey that for the assessment year 1984-85 the books of account were not produced, the submission of Sri Agarwal is that the books of account were destroyed in the fire and, therefore, could not be produced. Whether this explanation of the assessee could be accepted or not, could also have been decided by the first appellate authority. In this view of the matter the Tribunal committed error in dismissing the appeals filed by both, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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