STATE OF KERALA Vs. JAMES THOMAS

JUDGEMENT

(1.) The issue dealt with in all the appeals, by the Tribunal, arising from different years, in the case of individual assessees, is the additions, which were set aside on the strength of the binding declaration in Roy Jacob v. State of Kerala, (2002) 128 STC 256 (Ker) or Chilton Refrigeration v. State of Kerala, (2004) 138 STC 472 (Ker).

(2.) O.T.Rev.No.224/2014 is for the assessment year 2010-11. The Intelligence Officer of the Department, in an inspection on 15.03.2011, found certain suppression, which was added on to the turnover along with a further addition of three times of the suppressed turnover for probable omission and suppression. The same was reduced to one time by the First Appellate Authority. The Tribunal deleted the addition for probable omissions and suppression relying on the ratio in Roy Jacob.

(3.) O.T.Rev.No.16/2015 was a case in which the original assessment was completed by making an addition for probable omissions and suppression. After the assessment year, on investigation by the Intelligence Officer, certain sales suppression were again detected, which was admitted by the assessee and compounded departmentally. The assessment was reopened and again completed by adding the actual suppression and two times for probable omissions and suppression. The addition over and above the actual detected was set aside by the Tribunal relying on Roy Jacob.