K. Shivashankar Bhat, J.—Under the provisions of the Income Tax Act, 1961, the following question has been referred for our consideration :

"Whether, on the facts and in the circumstances of the case, the Tribunal was justified in not admitting the assessment order dated October 31, 1977.of the Commercial Tax Officer in evidence and examining the same on merits ?"

2. The assessee produces sugar. The relevant assessment year is 1976-77. The assessment was completed to the best of the Income Tax Officer's judgment on the basis of the materials gathered by him. The Income Tax Officer had obtained the figures pertaining to the turnover of the assessee as available with the Commercial Tax Department. From this, he estimated the gross profit and from that he inferred the taxable income as 25 per cent. of the turnover. The Income Tax Officer also referred to the previous year's assessment records. The assessee appealed to the Commissioner of Income Tax (Appeals) and, along with the appeal memo, enclosed the order of assessment passed by the Commercial Tax Department would not convey a proper figures of the assessee's turnover resulting in its income because, under the provisions o