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TMI Blog2007 (10) TMI 592X X X X Extracts X X X X X X X X Extracts X X X X ..... e by the Tribunal stands vitiated. Therefore the Tribunal ought to have taken this fact into consideration while computing the enhancement, if any, for the assessment year in question. In so far as the second ground is concerned the said petty cash could not have led the Tribunal to believe that the assessee had indulged in suppression of sales of this amount in order to evade tax and escape the assessment. Such an assumption could not have been drawn by the Tribunal unless there is any cogent evidence to believe that such petty cash being used to suppress sales. The matter is remanded to the Tribunal for reconsideration. - - - - - Dated:- 26-10-2007 - BHARATI SAPRU , J. Ms. BHARATI SAPRU J. Heard Sri Nikhil Agrawal for the revi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a oil was found less in the document/registers of the assessee. The difference between the documents exhibited at item Nos. 7 and 8 had not been explained by the assessee. The second ground in the appeal was that a cash amount of Rs. 5,000 was found with the manager of the assessee which was accounted in the sundry/petty cash register and the third ground which was with regard to sale of mentha oil in form H being accepted by the Trade Tax Tribunal, the controversy is now confined to the first two grounds. Learned counsel for the revisionist has fairly conceded before this court that in view of the judgment of the honourable Supreme Court in the case of Commissioner of Sales Tax v. Girja Shanker Awanish Kumar reported in [1997] 104 ST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n conclusion without any basis and without there being material on record that the assessee had actually indulged in purchases which would either shown or which would amount to suppression of production figures. Learned counsel for the assessee has argued that the order of the Tribunal by which the Tribunal has enhanced the turnover of the assessee is without any basis and is also contrary to the order of assessment passed by the assessing authority, who has, at the first instance, recorded in his order of assessment that, kachha mal , i.e., purchases of raw materials made by the assessee were in order. Learned counsel for the revisionist has therefore argued that while passing final order of assessment, the Tribunal has added and en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essing officer has himself recorded that the purchases of the mentha oil which were made by the assessee were in order. The first appellate authority has accepted the contention of the assessee but the Tribunal has enhanced the entire turnover of the petitioner without taking into consideration the fact that purchases of the raw material was found to be in order. Therefore the computation of enhancement made by the Tribunal stands vitiated. In view of the above, I am of the opinion that the Tribunal ought to have taken this fact into consideration while computing the enhancement, if any, for the assessment year in question. In so far as the second ground is concerned, which was being heard by the Tribunal, i.e., discovery of Rs. 5, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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