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6. In the appeals preferred by the assessee, the appellate authority upheld the decision of the assessing authority in rejecting the books of account and in making best judgment assessment, However the appellate authority reduced the intra-State turnover to Rs. 50,000 and the inter-State turnover to Rs. 1,50,000.

7. The Judge (Revisions) also upheld the rejection of the books of account by the assessing authority and the making of best judgment assessments, yet he allowed the revision petitions holding that although the books of account were not reliable there was no justification for estimating the assessee's intra-State and inter-State turnovers at figures higher than what the assessee had returned. He noticed, inter alia, that in the assessment year 1965-66 the assessee had returned a substantially higher inter-State turnover than in the preceding year. He also observed that the decrease in the intra-State turnover as returned by the assessee in the year in question, as compared to that of the preceding year, might have been due to greater attention being paid by the assessee to inter-State transactions than to intra-State transactions during the assessment year in question.