His companyclusion was sustained by the first appellate authority but set aside by th.3 Tribunal.
The Revenue preferred a civil tax revision case before the High Court of Kerala against the order of the Tribunal and the High Court reversed the same.
1,47,979.69p companysequent on raid by the Income tax authorities on the premises of the dealer on 21.2.85.
Upon the basis of this disclosure, the assessing officer for the purposes of sales tax said The dealer had disclosed an additional income of Rs.
P. Bharucha, J. The assessee is the appellant.
He disclosed an additional income of Rs.
1,47,979.69p to the Income Tax authorities for the Assessment Year 1984 85.
