9911796707
TMI Blog2003 (8) TMI 526X X X X Extracts X X X X X X X X Extracts X X X X ..... on the stock variation and other discrepancies found out in the inspection conducted on January 1, 1989 the assessing authority estimated the taxable turnover at Rs. 26,03,515. This amount is arrived at inter alia by making an addition of a turnover of Rs. 12,10,446. The first appellate authority noted that this addition of Rs. 12,10,446 is made up of the turnover of unaccounted purchases and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder of the first appellate authority the assessee and the State filed appeals before the Tribunal. The appeal filed by the assessee was dismissed and the appeal filed by the State was allowed with regard to this addition and restored the order of the assessing authority in the matter. This revision is filed against the order of the Tribunal allowing the appeal filed by the department and res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t commodity, namely timber. In short, counsel submits that jungle wood is also timber and the very basis for interfering with the order of the appellate authority goes. Learned Government Pleader appearing for the respondent, on the other hand, submits that the Tribunal had verified the assessment records and found that the unaccounted purchases relate to firewood and jungle wood. He also submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... referred to in the appellate order is timber or only worthless wood. In these circumstances we set aside the order of the Tribunal with regard to the restoration of the addition made by the assessing authority by interfering with the order of the first appellate authority. We direct the Tribunal to consider the question as to whether jungle wood referred to in the appellate order is anything other ..... X X X X Extracts X X X X X X X X Extracts X X X X
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