JUDGMENT T. L. VISWANATHA IYER, J. - The question is one of estimate of the turnover of the assessee during the year 1985-86. While the assessing authority fixed it 4 times the average running stock, estimated at Rs. 40,56,298 the Deputy Commissioner (Appeals) fixed it twice the average running stock, which he fixed at Rs. 56,05,820.50. The Tribunal, in its turn, felt that the turnover may be fixed 1.5 times the average running stock. The Tribunal also found, on the basis of the materials before it, that the value fixed by the assessing authority of the average running stock at Rs. 40,56,298 was the proper figure to be adopted and not the figure of over Rs. 56 lakhs fixed by the Deputy Commissioner (Appeals). Accordingly, the Tribunal modified the order of the Deputy Commissioner by directing completion of the assessment at 1.5 times the average running stock at the value fixed by the assessing authority. The Revenue is before us in revision. 2. We do not find any merit in the case. The turnover returned is Rs. 27,55,336.90. The inspection was on March 18, 1986 and some discrepancies were noted. A penalty of Rs. 17,120 was imposed. The Tribunal has discussed the entire matter in its order and come to the conclusion that assessment at 1.5 times of the average running stock value would meet the ends of justice. The suppression noted at the inspection on March 18, 1986 was Rs. 1,42,728 and the addition which arises consequent on the decision of the Tribunal is over Rs. 33 lakhs. Having regard to the facts and circumstances of the case, we think that the Tribunal was well justified in estimating the turnover at the amount fixed by it. Being essentially a question of fact, we do not find any reason to interfere with the order of the Tribunal. The petition is therefore dismissed. Petition dismissed.