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1 - 2 of 2 (0.40 seconds)J. Gopal Rao vs State Of Orissa on 23 September, 1991
4. The prime question is whether there can be backward and forward projection of materials detected which are relevant to a particular assessment for the purpose of making assessment for some other year. However, if the assessing officer wants to do so, some material has to be brought on record to justify just, projection. Mere presumption cannot be the basis for any assessment. The date when material was discovered is not relevant. What is material is the nature of evidence or material discovered during inspection. If materials discovered relate to any particular assessment year, those cannot be utilised for making assessment for other years, unless their relevance to any other period is established by the assessing officer. Similar view was expressed by the Allahabad High Court in Babu Ram Vishnoi v. Commissioner of Sales Tax [1972] 29 STC 392 and Hukam Chand Mahendru Kumar v. Commissioner of Sales Tax [1972] 29 STC 394. In the case at hand, no material of relevance has been indicated to justify the estimation of daily sales for assessment years 1979-80 and 1980-81. Therefore, the fixation of liability with effect from April 1, 1980, cannot be sustained. We accordingly answer the questions.
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