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TMI Blog2015 (1) TMI 1271X X X X Extracts X X X X X X X X Extracts X X X X ..... d the books of account the assessing officer should not make assessment on best judgment basis. From the record, it is apparent that the assessee had not even filed returns for various periods, but when the taxation inspectors visited the spot they found huge amounts of coal and firewood lying which obviously had to be used for the purpose of production of the bricks. Therefore, the assessing offi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Since there is no decision on merits, we have heard arguments on the merits of the case itself. 2. The appellant-petitioner (hereinafter referred to as the assessee ) is a manufacturer of bricks. Notice was issued to the assessee for production of the necessary books of accounts for the assessment years 1989-90, 1990-91, 1991-92, 1992-93 and 1993-94. Sri Satya Narayan Dey, proprietor of the br ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e on best judgment basis must be made on the basis of some record and in the absence of any record, no assessment can be made. 4. From the order of the assessment also, we find that the Inspector of Taxes visited the brick kiln on various occasions in 1989-90, 1991, etc. Relying upon the documents produced such as the green bricks production register, loading registers, form XVIIIA, etc., the l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... asoned order. In appeal, none had appeared before the appellate authority. Thereafter, even in the writ petition, none appeared and now the appellant cannot be heard to argue that there is no record available with the Department and therefore, no assessment could have been made. 6. In this view of the matter, we find no merit in this appeal, which is accordingly dismissed. - - TaxTMI - TMIT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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