PARSHWANATHA STORES Vs. COMMISSIONER OF COMMERCIAL TAXES KARNATAKA

JUDGEMENT

(1.) This appeal is by the assessee and is directed against the order dated 12th December, 1983 of the Commissioner of Commercial Taxes, Karnataka, Bangalore (Commissioner) in case No. SMR 27 of 1983-84 made under section 22A of the Karnataka Sales Tax Act, 1957 ("the Act").

(2.) The assessee is a registered dealer under the Act on the file of the Commercial Tax Officer, Madhugiri Circle, Madhugiri ("CTO"). For the assessment period from 1st April, 1980 to 31st March, 1981, the assessee filed its return before the CTO disclosing certain turnover. On 17th July, 1981, the CTO rejecting the books of accounts produced by the assessee completed the assessment on the best judgment assessment basis, inter alia, adding a sum of Rs. 2,00,000 to the declared turnover.

(3.) Aggrieved by the said order of the CTO, the assessee filed an appeal in Appeal No. 216 of 1981-82 before the Deputy Commissioner of Commercial Taxes (Appeals), Bangalore Division, Bangalore (DC), who on 23rd January, 1982, disposed of the same giving considerable relief to the assessee on the addition of Rs. 2,00,000 made by the CTO to the declared turnover.