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TMI Blog2009 (5) TMI 890X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot be said to be irrational or illegal. Having regard to the facts and circumstances of the case, the assessing authority has exercised discretionary power and quantified the amount of suppressed turnover to ₹ 24,33,750 and the same has been confirmed by the KAT and therefore, the same cannot be termed as erroneous and in our view, none of the question raised would arise for our consideration in this case. Revision dismissed. - 139 of 2008 - - - Dated:- 29-5-2009 - GOPALAGOWDA V. AND RAVI MALIMATH, JJ. The judgment of the court was delivered by V. GOPALAGOWDA J. There is a delay of 40 days in filing this petition. We have heard the learned counsel for both parties on the application filed for condonation of delay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner submits that the best judgment assessment order was passed by the assessing authority on the basis of Commercial Tax Officer (Intelligence) report that there is a suppression of total turnover amount of Rs. 7,37,500 and the same has been multiplied by three and taken as Rs. 24,33,750 for the purpose of levy of tax on total turnover for the assessment year 1999-2000. The same is not supported by any valid and cogent reasons and therefore the assessment order in so far as adding Rs. 24,33,750 to the total turnover of the assessee as this amount suppressed turnover is vitiated. Therefore, it is contended by him that the same would give rise to substantial question of law No. (4) hence requested this court to answer the same in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... udgment assessment order passed by the assessing authority, did not accept the case of the petitioner and passed the impugned order. The learned Additional Government Advocate relied on the judgment of the Supreme Court in Commissioner of Sales Tax, Madhya Pradesh v. H.M. Esufali, H.M. Abdulali [1973] 32 STC 77, wherein the apex court has explained what is the scope of jurisdiction of assessing authority to pass the best judgment assessment order if there is escaped turnover by the assessee. It is submitted that from the order passed by the assessing authority, it cannot be said that it is vitiated on account of bias, prejudice and unreasonableness. The assessing authority having regard to the facts of the case, after examining the records, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore the assessing authority. In the absence of statement of objections, on the basis of material available before the assessing authority, has passed best judgment assessment order by recording a finding that there is suppression of turnover to the tune of Rs. 7,37,500 which amount is multiplied by three and the same has been arrived in exercise of the discretionary power by the assessing authority at the time of passing best judgment. No doubt, elaborate reasons are not assigned by the assessing authority as to why he has taken three times of suppressed turnover amount to arrive at the above total turnover figure. The said finding of fact is concurrent with the findings of the appellate authority. We have examined the contention urged b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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