9911796707
TMI Blog2014 (5) TMI 722X X X X Extracts X X X X X X X X Extracts X X X X ..... seems to have been made on 10.12.1991, which itself is a violation of principles of natural justice. When the appeal before the First Appellate Authority related to 1989-90, we do not understand the relevance of 1986-87 for reopening of the assessment of the year 1989-90 - Tribunal confirmed this order - None of the authorities had discussed as to the source of these bills and how the said bills were related to the assessee - Merely because there were certain notes carrying the name of the assessee, per se, without any enquiry or material, AO could justifiably assume jurisdiction u/s 16 of the Tamil Nadu General Sales Tax Act, 1959. The AO did not say in his reassessment order about the materials not considered while making the origin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... denying opportunity of cross examination of third party purchasers when the dealer denied the transactions in reassessment proceedings, under the circumstances the employee of the dealer stolen away cash bill books cheque books etc., and the dealer gave complaint to the police and to the Lakshmi Vilas Bank, Neyveli ? 2. Whether the Tribunal is right in confirming eleven times addition when the entire alleged sale bills were taken and estimated in reassessment proceedings ?" 2. A perusal of the order of the re-assessment shows that the assessee was originally assessed on the taxable turnover of Rs.1,03,415/- and Rs.8,418/- respectively. The assessment was sought to be reopened subsequently alleging that the assessee had sold 10.050 Kgs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te Authority held that the assessee had not produced the books of account for rechecking and the assessee issued duplicate bill Nos.1903 dated 03.04.1989, 1954 dated 17.05.1989, 1659 dated 12.07.1989 and 1651 dated 19.07.1989. Thus Bill Nos.1904 to 1953 would have been issued between 03.04.1989 and 17.05.1989. With that view, the Appellate Assistant Commissioner confirmed the assessment. The assessee went on further appeal before the Sales Tax Appellate Tribunal. 4. The assessee contended that one of its employees had taken and ran away with the books of accounts and police complaint was preferred against him and the same complaint was also given to Lakshmi Vilas Bank, Neyveli. In the background of the said facts, the assessee could not f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h was issued to Salem dealer and Bill Nos.1659, 1954 and 1903 issued to Chidambaram dealer. Taking these two bills, the Assessing Officer estimated the actual suppression at Rs.1,02,625/- and made further addition at 11 times. This order of the Assessing Officer was sustained by the Appellate Authorities. 7. We find that in the reassessment proceedings, the Officer without disclosing the basis, embarked on assessing the turnover as an escaped assessment. It is no doubt true that the assessee had not produced books of accounts before the Officer, for which, the assessee had given valid reason that because of his ill health, he could not appear on 07.12.1991 in respect of the notice dated 19.11.1991 regarding reassessment. Without even a ve ..... X X X X Extracts X X X X X X X X Extracts X X X X
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