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Commissioner of Sales Tax Vs. Sohan Lal B. K. KathinaiyA. - Court Judgment

LegalCrystal Citation
SubjectDirect Taxation
CourtAllahabad High Court
Decided On
Case NumberS.T.A. No. 896 of 1977
Reported in(1978)7CTR(All)0220A
AppellantCommissioner of Sales Tax
RespondentSohan Lal B. K. KathinaiyA.
Excerpt:
- - -the additional judge (revisions) was not satisfied with the reasons given by the assessing authority in rejecting the assessees books of account and thereafter making a best judgment assessment.h. n. seth, j. - the additional judge (revisions) was not satisfied with the reasons given by the assessing authority in rejecting the assessees books of account and thereafter making a best judgment assessment. it has been pointed out in the revisional order that the assessees books of account had been rejected merely on the ground that the assessee could not give any reason for not running the kiln for the full season.2. in our opinion, the judge (revisions) was justified in holding that the ground did not provide any basis for rejecting the assessees books of account. no statable question of law, which can referred to this court, arises from the revisional order. there is no merit in this application. it is, accordingly, rejected. counsels fee is assessed at rs. 100/-.
Judgment:

H. N. Seth, J. - The additional Judge (Revisions) was not satisfied with the reasons given by the Assessing Authority in rejecting the assessees books of account and thereafter making a best judgment assessment. It has been pointed out in the revisional order that the assessees books of account had been rejected merely on the ground that the assessee could not give any reason for not running the kiln for the full season.

2. In our opinion, the Judge (Revisions) was justified in holding that the ground did not provide any basis for rejecting the assessees books of account. No statable question of law, which can referred to this Court, arises from the revisional order. There is no merit in this application. It is, accordingly, rejected. Counsels fee is assessed at Rs. 100/-.


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