P.A.Muhammed Noufa; Ismail … vs State Of Kerala Represented By The on 17 February, 2009

       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

ST.Rev..No. 298 of 2007()


1. P.A.MUHAMMED NOUFA; ISMAIL ENTERPRISES
                      ...  Petitioner

                        Vs



1. STATE OF KERALA REPRESENTED BY THE
                       ...       Respondent

                For Petitioner  :SRI.S.SANTHOSH KUMAR

                For Respondent  : No Appearance

The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR
The Hon'ble MR. Justice K.SURENDRA MOHAN

 Dated :17/02/2009

 O R D E R
     C.N.RAMACHANDRAN NAIR & K.SURENDRA MOHAN, JJ.
       ------------------------------------------------------------------------------------
                            S.T.Rev. NO: 298 OF 2007
       -----------------------------------------------------------------------------------
                    Dated this the 17th February, 2009.

                                       JUDGMENT

RAMACHANDRAN NAIR, J.

Revision is filed by a major dealer in cashew who has

substantial turnover. During inspection no books of accounts

were found available. When stock variation was noticed petitioner

admitted the offence and compounded the same by remitting

compound fee. Assessment is consequently made by estimation

turnover. This stands modified in the first round of appeal. Even

before the Tribunal petitioner did not canvass for acceptance of

books of account. Balance is only estimation of turnover made by

the assessing officer and modified in first appeal. On facts Tribunal

did not find any ground to vary the addition. We do not find any

question of law arising from the order of the Tribunal.

Consequently revision is dismissed.

C.N. RAMACHANDRAN NAIR
Judge

K. SURENDRA MOHAN
Judge

jj

2

K.K.DENESAN & V. RAMKUMAR, JJ.

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M.F.A.NO:

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JUDGMENT

Dated: