High Court of Judicature at Allahabad
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The Commissioner Trade Tax U.P. v. S/S Malhotra Industries - SALES/TRADE TAX REVISION No. 3168 of 2004  RD-AH 20272 (29 November 2006)
Hon'ble Rajes Kumar, J.
By the impugned order, the Tribunal has confirmed the order of the First Appellate Authority accepting the disclosed turnover. It appears that an ex-parte order was passed by the Assessing Authority, but before the First Appellate Authority, dealer moved an application under Section 12-B of the Act and produced the entire books of account. The books of account were examined and no discrepancies were found. Before the Tribunal as well as this Court, it is not the case of Revenue that no opportunity has been given to the Assessing Authority. The Tribunal recorded the finding that the State Representative has not raised any argument in respect of books of account and has not argued that the books of account had not been produced. On the facts and circumstances of the case, no question of law is involved in the present revision.
In the result, revision fails and is, accordingly, dismissed.
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