Decided on April 01,1998



M.Ramakrishna, Chairman - (1.) THESE two appeals are filed by M/s. Twin Cities Re -rolling Mills (Pvt.) Limited, Hyderabad against the orders of the Appellate Deputy Commissioner (CT), Secunderabad Division, Hyderabad filed against the orders of the Commercial Tax Officer, Barkatpura Circle, Hyderabad. The details are as follows: The business premises of the appellant were inspected on 14.11.1991 by the Commercial Tax Officer, Agapura and the Commercial Tax Officer, Gowliguda when the following discrepancies noticed: - -
(2.) BASED on the inspections, assessments were made by adding the turnover said to be not accounted for and disallowed the set -off claim said to be in excess. Appeals were filed against these orders which were partly remanded and partly dismissed. So far as the turnovers and tax under dispute, the appeals were remanded. The revised proceedings were passed by the assessing authority confirming the earlier view on the ground that the appellant agreed to the escaped turnovers at the time of inspection on 14.1.1991. The second round of appeals were dismissed on the ground that the appellants could not substantiate their contentions with regard to the addition of turnover and denial of set off. Hence these appeals. The point for consideration is whether the appellate authority was not justified in dismissing the appeals.
(3.) THE authorised representative for the appellant has contended at the time of hearing that the assessing authority has not complied with the directions given by the appellate authority in the first round of appeals in allowing the claim of set -off and that even on filing a detailed reply in respect of the alleged unaccounted for sales, the authorities have not examined the reply. At the time of hearing, the authorised representative has stated that the assessing authority has not furnished material on the basis of which assessments were made. It is also stated that in respect of assessment year 1991 -92, the set -off was arrived at by the inspecting authority on the basis of inspection which took place during the course of year, which cannot be the basis for calculating the set -off for the whole year and in respect of the year 1990 -91, the set -off was calculated roughly and the assessing authority should have calculated the set -off on the basis of the books of account available at the time of assessment.;

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