1985 (10) TMI 19

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..... for the year 1973-74. The assessee appealed against the orders. The Appellate Assistant Commissioner held : " Hence the ex parte assessments made by the Officer are found to be not in order. The appellant's books of accounts were produced before me at the time of hearing of the appeals and they are found to be maintained in the regular course of business duly supported by bills. It is, therefore, only reasonable that the assessments are revised, accepting the appellant's books of accounts for both years. The assessments thus stand modified and the Sales Tax Officer is directed to modify the assessments accepting the appellant's books of accounts for both (years) 1972-73 and 1973-74 ." The Department appealed against the order of the A .....

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..... power to confirm, reduce, enhance or annul the order of assessment or set aside the order and direct the assessing authority to make a fresh assessment after such further enquiry as the assessing authority may be directed to conduct. The appellate authority has all the powers specified under the section, and, in understanding the section, he must be considered to have all these incidental powers which lend aid to the power specified under the section. Sub-section (3)(a)(i) authorises the appellate authority to confirm, reduce, enhance or annul the assessment. If he adopts that course, there is nothing more to be done by the assessing authority. His decision, subject to further appeal, is final. On the other hand, he may, as provided unde .....

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..... tant Commissioner either to exercise her power under sub-clause (i) of section 34(3)(a) of the Kerala General Sales Tax Act, 1963, or to remit the matter under sub-clause (ii) of section 34(3)(a) with freedom for the assessing authority to accept or reject the books of accounts and arrive at an assessment independently. The assessee did not file the returns. He produced no books of accounts. Nor did he respond to the notice of the assessing authority. The Appellate Assistant Commissioner, however, accepted the explanation of the assessee for his failure to respond to the notice of the assessing authority or produce before him the books of accounts. But what the appellate authority could reasonably have done was to give a fresh opportunity .....

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