2006 (9) TMI 513

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..... ccount and all his turnovers are reflected in the books of account. The intelligence wing of the department inspected the premises of the petitioner and thereafter, they noticed some irregularities in the matter. They submitted a report to the department. Based on the report, proceedings were initiated and the assessing officer has chosen to pass an assessment order on the basis of best judgment assessment in the case on hand. Aggrieved by the same, an appeal was filed unsuccessfully. Further, a second appeal was filed by the assessee. The same stood dismissed. The assessee is therefore before us in this revision petition. The assessee has framed the following questions of law in the revision petition for our consideration: (a) .....

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..... transactions are reflected in the bills produced. The purchase book is bona fide evidence showing the transaction of the assessee. Per contra, Smt. S.Sujatha, learned Additional Government Advocate for the Revenue, supports the order of the assessing officer. We have sought for the original records. The original records are made available to us. The assessing officer, in terms of his order, has noticed that the assessee was represented by the learned counsel, namely, K.P. Awari and he has produced the books of account before the authorities. The assessing authority also noticed the report of the Intelligence Officer of the Commercial Tax Department. The Commercial Tax Officer also noticed that the assessee has also admitted the of .....

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..... ied that the assessing officer has rightly taken a view of suppression of material for the purpose of levy of tax in the case on hand. When the same was challenged before the Appellate Commissioner, he has chosen to accept the same. In a further appeal before the Tribunal, the Tribunal noticing non-reflection of the transaction has rightly accepted the order of the assessing officer. In our view, all the authorities have held against the assessee. The orders are based on facts. We do not find any legal error in any one of the orders by the officers in the case on hand. Hence, we deem it proper to accept the orders of all the authorities. The learned counsel for the petitioner relies on two judgments reported in Jagadeesh Trading Compa .....

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