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TMI Blog2007 (6) TMI 553X X X X Extracts X X X X X X X X Extracts X X X X ..... ruvananthapuram in T.A.No.280 of 2000. The Tribunal, by its order dated 20.04.2002, has allowed the appeal. In order to resolve the controversy between the parties to the lis, it would be appropriate at this stage itself to refer to the orders passed by the Tribunal. The same is as under: The next issue is regarding the estimated addition consequent on the rejection of accounts by the assessing authority. We find that the only defect pointed out is the non-disclosure of the corresponding purchase turnover of 6252.500 gms. of gold declared under VDIS before the Income tax Department and brought to accounts for sales during the year. We have already held that the amount declared is the value of own gold and hence any purchase tax is not assessable. In the circumstances the defect pointed out is not existing. Since no other defects have been pointed out by the assessing authority there is no valid ground for rejection of books of accounts. Hence the 10% addition and the corresponding estimate of purchase turnover at 70% is not sustainable. We therefore order to delete these additions also. In the result the assessing authority is directed to accept the accounts. The second app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er requested the revisional authority to drop the proposed proceedings. The reply of the petitioner is as under: The Deputy Commissioner Commercial Tax Office Pathanamthitta Sub: Assessment to Sales Tax 1997-98 - Suo Moto Revision. Ref: 1. Notice under section 35 of the KGST Act No.A2.1111/04 dated 2.08.04. 2. Our letter dated 09.08.2004. --- Sir, In connection with the above, the following facts are brought to your kind notice. The assessment to sales tax for the year 1997-98 was completed on 14.01.1999. The revised assessment dated 26.12.02 was only to implement modification allowed by the Tribunal. The escape of turnover is only related to the assessment dated 14.01.1999. The time allowed to invoke section 35 is four years as section 35(2)(c), In this case four years have been over by 14.01.2003. In view of the above facts, it is submitted that the proposal to invoke section 35 make kindly be dropped. If for any reason the above objections are found not accepted we may be given an opportunity for hearing . 6. After receipt of the reply, the revisional authority has proceeded to pass an order dated 20.12.2004 revising the orders passed by the assessing auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icer or authority subordinate to him other than an Appellate Assistant Commissioner which in his opinion is prejudicial to revenue and may make such enquiry or cause such enquiry to be made and, subject to the provisions of this Act, may pass such order thereon as he thinks fit. (2) The Deputy Commissioner shall not pass any order under sub-section (1) if,- (a) the time for appeal against the order has not expired; (b) the order has been made the subject of an appeal to the Appellate Assistant Commissioner or the Appellate Tribunal or of a revision in the High Court; or (c) more than four years have expired after the passing of the order referred to therein. (2A) Notwithstanding anything contained in sub-section (2), the Deputy Commissioner may pass an order under sub- section (1) on any point which has not been decided in an appeal or revision referred to in Clause (b) of sub-section (2), before the expiry of a periof od one year from the date of the order in such appeal or revision or before the expiry of the period of four years referred to in Clause (c) of the sub-section, whichever is later. (3) No order under this Section adversely affecting a person shall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the assessment year 1997-98, had filed its annual return. At the time of the assessment proceedings, the assessee had produced the books of accounts in support of the annual returns filed for the said assessment year. Rejecting the books of accounts so filed, the assessing authority had completed the assessment proceedings by its order dated 14.1.1999. The said order was the subject matter of appeal before the first appellate authority who, by its order dated 30.11.1999, had modified the orders passed by the assessing authority. The assessee had carried the matter by way of second appeal before the Tribunal. The Tribunal while allowing the appeal has specifically directed the assessing authority to accept the books of accounts of the assessee and pass an appropriate orders for the assessment year 1997-98. 16. In view of the orders passed by the Tribunal, the assessing authority, by accepting the books of accounts produced by the assessee, passed a fresh assessment order on 26.12.2002. 17. After completion of the aforesaid assessment proceedings, the revisional authority has received a crime file relating to the assessee from the Intelligence Officer of the Department, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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