9911796707
TMI Blog2009 (12) TMI 892X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal has in our view rightly come to the conclusion that the order of the assessing officer as well as the appellate authority in so far as sustaining the levy of suppression and the other component is not in consonance with the statutory requirement. Revision dismissed. - 1853 of 2008 - - - Dated:- 23-12-2009 - RAVIRAJA PANDIAN K. AND SUNDRESH M.M.JJ. , JJ. ORDER:- The order of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was inspected by the Inspecting Officers on December 13, 1985. During the search, the inspecting officers recovered the demand draft, order forms and letter book containing copies of letters from one Thiru D. Raju, S/o. R. Damodharan. The said Raju is stated to be the son of R. Damodharan, who is the owner of Rajalakshmi Industries. On the basis of the record, the assessing officer has determined ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pals as well as the local principals. The assessee booked orders and forwarded the same to the principal for execution. The principals would directly supply the goods to the customers and sometimes the copy of the bills were sent to the assessee for collection of the sale price. The assessee was entitled to sale commission for the orders booked and the assessee never handled the goods and the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... received the goods from the seller and in turn sold them to the intending purchasers, but there are volumes of evidence to prove that the assessee has procured order forms from various customers and placed the same before their principals and the principals have dispatched the goods directly to the persons, who placed orders with the assessee. The assessee has obtained only a sales commision. As ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any merit for entertainment of the revision. In addition to that, on a similar set of facts, action has been initiated against the very same assessee in respect of assessment years 1983-84 and 1985-86 and the Tribunal set aside the order of the assessing officer and that of the first appellate authority confirming the levy of assessment. In respect of those assessment years, it is admitted across ..... X X X X Extracts X X X X X X X X Extracts X X X X
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