2014 (2) TMI 300

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..... 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 was inspected by the Enforcement wing Officials on 11.08.1993. The ver .....

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..... , 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 Assistant Commissioner. 4. The said order of the Appellate Assistant Commis .....

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..... or 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 no grounds for sustaining further addition by way of estimation. In the ci .....

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