Om Prakash, J. - (1.) This is a revision by the Revenue for the assessment year 1975-76 against the Tribunal's order dated 30th June, 1986.
(2.) The book version of the assessee was rejected on the ground that from the books seized on the date of survey, suppression in the turnover of Rs. 15,227 was detected on 3rd August, 1975. On the basis of this suppression, the assessing officer estimated the turnover of the entire year. Keeping in view the suppression on a single day, the Assistant Commissioner (Judicial) estimated the turnover at Rs. 20,000 only. The Tribunal affirmed the order of the Assistant Commissioner (Judicial).
(3.) From a perusal of the order of the Tribunal, it appears that no question of law arises therefrom. The question as to how the turnover is to be estimated on the basis of suppression of a single day, discovered at the time of survey, is essentially a finding of fact.;