9911796707
TMI Blog2015 (9) TMI 157X X X X Extracts X X X X X X X X Extracts X X X X ..... be deleted or not – Held that:- Appellate Assistant Commissioner erred in allowing contentions of assessee on grounds of nervous disorder of assessee, while giving deposition and that slip denoted only jottings – Plea of ill health during time of enquiry and subsequent dates was only after thought, as was rightly observed by Revisional Authority – Assesse had full knowledge of details contained in Slip No.3 and he had given statement before Authority, which formed basis of original assessment order – From facts, it was clear that it was suppression of sales – No reason to interfere with order passed by Joint Commissioner in suo motu proceedings – Decided against Assesse. - Tax Case (Appeal) No. 2260 of 2008 - - - Dated:- 10-7-2015 - R. S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... k variations and slip numbers 1, 2 and 4, but deleted the entire estimation with regard to slip No.3 holding that the appellant was suffering from nervous disorder at the time of enquiry by the inspecting officers and slip no.3 related to only jottings and totals made by the appellant. 3. Finding that the order of the Appellate Assistant Commissioner prejudicial to the interests of the Revenue, in exercise of power under Section 34 of the TNGST Act, the Joint Commissioner issued suo motu notice to the assessee proposing to revise the order passed by the Appellate Assistant Commissioner. After due process of law, the Joint Commissioner revised the order passed by the Appellate Assistant Commissioner, thereby restored the turnover of ͅ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ip No.3, the Original Authority came to the conclusion that there was suppression of sales for a sum of ₹ 1,92,773/- and consequently, suppression of purchase under Section 7A subjected to tax, surcharge and additional sales tax. In the appeal preferred by the assessee, the Appellate Assistant Commissioner confirmed the suppression in relation to slip nos.1,2 and 4, but granted relief in respect of slip no.3 on the premise that the appellant/assessee was suffering from nervous disorder at the time of enquiry by the Investigating Officer; therefore, his statement cannot be correct and that was based on medical certificate. It is also a finding of the Appellate Assistant Commissioner that there is no material to this slip to show suppre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the T.Sathiamoorthy seeking time for filing objection. Since, no objection has been filed, the final assessment has been passed. Only at the time of appeal before the Appellate Assistant Commissioner, the assessee had raised the plea of ill health on the basis of the doctor's certificate. It is also the finding of the Revisional authority that the further appeal proceedings have been pursued by the said Sathiamoorthy and therefore he had full knowledge of the business activity. There is also another finding by the Revisional authority, which we would like to extract below as such: The concluding sentences like has been written and signed only by T.Sathiamoorthy and nobody else. The endorsement below to the effect that the statem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uently, the Learned Appellate Assistant Commissioner was not justified in allowing the contentions of the assessee on the grounds of nervous disorder of the assessee,while giving the deposition and that the slip denoted only the jottings. 11. As a result, the Revisional Authority passed the following order: As a turnover of ₹ 1,92,773/- thus stands restored, the taxable turnover of the assessee would become ₹ 10,97,442/- as against ₹ 9,04,649/- as sustained by the Learned Appellate Assistant Commissioner and therefore the assessee would become liable to be assessed to tax under Additional Sales Tax to an extent of ₹ 13,718/- In the result, this order under Suo Motu Revision will have the effect of restoring a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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