9911796707
TMI Blog2014 (2) TMI 300X X X X Extracts X X X X X X X X Extracts X X X X ..... that:- a perusal of the order reveal that while upholding the actual suppression, the First Appellate Authority pointed out that the slips recovered during the inspection and the entries in the slips did not contain specific dates of the transaction and therefore, it could be construed for the whole period and not for any particular period, thus, giving benefit of doubt, the further addition was c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r. P. R. Kumar For the Respondents : Mr. Manoharan Sundaram Addl. Govt. Pleader JUDGMENT (The Judgment of the Court was made by Chitra Venkataraman, J.) The assessee is on Tax Case (Appeal) as against the order of the Joint Commissioner relating to the assessment year 1993-94. 2. The assessee is a registered dealer in Stainless Steel wares. The place of the business of the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12(3)(b)(v) of the Tamil Nadu General Sales Tax Act. Aggrieved by this, the assessee went on appeal before the Appellate Assistant Commissioner. 3. While confirming the actual suppression, the First Appellate Authority deleted the further addition on estimation. Thus, correspondingly, the First Appellate Authority also reduced penalty to match the actual suppression upheld by the Appellate Assis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner, while revising the order had not stated any specific period for the slip to fix it with any particular year for consideration; except for the view expressed to disagree with the findings of the Appellate Assistant Commissioner. In the circumstances, we agree with the submission of the assessee that there are no grounds shown to uphold the order of the Joint Commissioner and there are n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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