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THE COMMISSIONER TRADE TAX U.P. versus S/S MALHOTRA INDUSTRIES

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 [2006] RD-AH 20272 (29 November 2006)

 

This is an UNCERTIFIED copy for information/reference. For authentic copy please refer to certified copy only. In case of any mistake, please bring it to the notice of Joint Registrar(Copying).

HIGH COURT OF JUDICATURE OF ALLAHABAD

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.

Dt:29.11.2006.

MZ/3168/04.


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Reproduced in accordance with s52(q) of the Copyright Act 1957 (India) from judis.nic.in, indiacode.nic.in and other Indian High Court Websites

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