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TMI Blog2009 (12) TMI 896X X X X Extracts X X X X X X X X Extracts X X X X ..... inst the suo motu revision on the order of the Appellate Assistant Commissioner, Madras, against the assessment order made by the Deputy Commercial Tax Officer, Nilakottai. The assessee was assessed on a total and taxable turnover of Rs. 85,79,460 against the reported turnover of nil in respect of the assessment year 1992-93. On the check of accounts, the assessing officer has found certain defe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ount books marked as A and B contained the name of the appellant. Right through, the appellant disowned the records at the time of preparation of mahazar, obtaining deposition statement. It was not proved beyond doubt that the records were written by the appellant. The order of the Appellate Assistant Commissioner was examined by the Joint Commissioner, who formed an opinion that the order is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessing officer has collected the required bills from the Central Excise Department and other authorities from which it is clear that the said dealers whose names were found in the document unearthed during the inspection were dealers of books nature and the registration certificates issued to them have been cancelled with effect from March 31, 1990, March 31, 1992 and March 31, 1986. It is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t or discard those documents. Here, in this case, everything has been bluntly denied by the appellant, despite the fact that these materials have been recovered in the search conducted by the Department. The Appellate Assistant Commissioner has remitted back the matter in respect of certain turnover pertaining to the persons whose registration certificates have been cancelled. We do not find any r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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