RAM KISHAN SUBHASH CHAND Vs. COMMISSIONER SALES TAX

JUDGEMENT

(1.) This is a revision by the assessee for the assessment year 1974-75 against the Tribunal's order dated 14th August, 1986.

(2.) The facts are that against the order of the Assistant Commissioner (Judicial), both the parties filed appeals. Whereas, the appeal of the Revenue, being Appeal No. 2129 of 1979, was dismissed by the Tribunal on 27th October, 1983, the assessee's appeal, being Appeal No. 1113 of 1979, was dismissed on 14th August, 1986 by the impugned order. The assessee carried on the business of brick kiln. The books of account were rejected and the turnover shown by the assessee, was estimated by the assessing officer. Before the Tribunal, the assessee challenged the rejection of the books and the estimate of the turnover. The Revenue filed appeal challenging the quantum only.

(3.) The contention of the assessee is that the Tribunal erred in deciding the cross appeals against the decision of the Assistant Commissioner (Judicial) at different stages and that the best way was to consolidate both the appeals and dispose of them by a single order. I quite agree with the assessee's contention.