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TMI Blog2011 (7) TMI 1077X X X X Extracts X X X X X X X X Extracts X X X X ..... year, no incriminating materials were found to arrive at this turnover. On balancing these orders that are before us, we find that the appellate authority orders appear to be more rational than the order before us. In the circumstances, we have no hesitation to set aside the orders and restore the order of the Appellate Assistant Commissioner. The tax case revision is allowed. - T.C. (R) No. 1078 of 2006 - - - Dated:- 21-7-2011 - CHITRA VENKATARAMAN AND JAICHANDREN M. JJ. C. Venkatraman for the appellant R. Sivaraman, Special Government Pleader (Taxes), for the respondent ORDER This is an appeal against the order of the Joint Commissioner relating to the assessment year 1992-93. It is seen from the facts herein tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... screen have to be fed back again into the crusher for crushing them into proper size and in this process also electricity will be consumed. The abovesaid contentions were however rejected by the officer taking the view that at the time of survey the assessee had given a statement before the inspecting officers which was binding on the assessee. In the circumstances, the objections raised by the assessee were rejected. Aggrieved by the same, the assessee went on appeal before the Appellate Assistant Commissioner. While agreeing with the assessing officer that the claim of cooly crushing could not be accepted, as regards the adoption of the statistical survey to estimate the turnover, the Appellate Assistant Commissioner pointed out th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... umed. Thus, going by the output turnover and the units of electricity consumed, the Joint Commissioner set aside the order of the Appellate Assistant Commissioner adopting 12 units of electricity for 1 unit of jelly and re-worked the turnover by adopting 9 units of electricity for 1 unit of jelly, thereby, refixed the turnover at ₹ 18,54,400. Aggrieved by the same, the assessee has come on appeal before this court. The learned counsel appearing for the assessee pointed that the consumption of electricity, by itself, cannot be a ground for estimating the turnover. The Joint Commissioner who initiated suo motu proceedings to restore the order of the assessing officer, adopted 9 units of electricity for 1 unit of jelly obtained. The s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the notice of revision proposed to reject the Appellate Assistant Commissioner's order to restore the assessment based on the statement of the assessee, yet the Joint Commissioner has not chosen rightly so, to confirm the turnover as arrived at by the assessing officer. However, When he took up the revision for passing orders, referring to the consumption details, as furnished by the assessee, he held that even according to the book results, for every unit of jelly obtained, 9 units of electricity was consumed. Thus, taking the total consumption of electricity, the average amount consumption per unit of jelly obtained came to 9.05 units. So holding, the Joint Commissioner re-worked the turnover at ₹ 1,85,400. Thus, over and above ..... X X X X Extracts X X X X X X X X Extracts X X X X
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