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TMI Blog2014 (8) TMI 371X X X X Extracts X X X X X X X X Extracts X X X X ..... by law. It is only a crude method which has no substance. At least in order to arrive at one day sales, either the assessing authority or the Enforcement Wing Officers should have made surveys every month taking into consideration the normal day, auspicious day and inauspicious day. - Following the decision in the case of New Kamaliya Hotel [2006 (3) TMI 689 - MADRAS HIGH COURT] the order set asid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i to another State. In such circumstances, based on the inter-state sales invoices raised on a single day, the respondent has presumed that the petitioner had effected inter state sales everyday and wrongly assessed the inter-state sales for a period of six months, which is prohibited under the law. 3. Learned counsel for the petitioner would submit that the Assessing Officer himself had given ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued. 5. Heard both sides and perused the records. 6. The Division Bench of this Court in the judgment reported in [2006] 147 STC 111 (Mad) has held as follows: 4. We heard the counsel. The assessing officer made estimates based on the one day sales. Normally, sales may differ from auspicious day and inauspicious day. So, taking the one day average for estimation is not a scientific me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Tribunal is correct in holding that the assessing officer was wrong in estimating the additions which was solely based on one day sales. We are of the firm view that the assessing officer cannot make estimate based on one day sales. 5. In view of the foregoing reasons, we find no error or infirmity in the order of the Tribunal and hence no question of law arises for consideration of this Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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