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COMMISSIONER, TRADE TAX, U.P. LUCKNOW versus ANUPAMA INDUSTRIES, AGRA

High Court of Judicature at Allahabad

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Commissioner, Trade Tax, U.P. Lucknow v. Anupama Industries, Agra - SALES/TRADE TAX REVISION No. 292 of 2001 [2007] RD-AH 3920 (8 March 2007)

 

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. Pankaj Mithal, J.

Heard learned Standing counsel.

The assessing authority on the basis of the documents exhibit 5 and 6 determined the suppressed purchases for the period 15.9.1989 to 29.3.1990 to the tune of Rs.3,50,000/- and accordingly assessed tax liability of the assessee . In appeal by the assessee, the appellate authority i.e. Dy. Commissioner (Appeal) has recorded a clear finding that the documents exhibit 5 and 6 according to the own showing of the assessing authority are the documents of the some broker and are not related with the business of the assessee. The said finding has been accepted by the Tribunal also vide order dated 29.11.2000. In my opinion whether the documents seized are related with the business of the assessee or not is a pure question of fact and the appellate authorities have clearly held that these documents do not relate to the business of the assessee.

In view of the above finding of fact, no question of law is involved in the revision. It is accordingly, dismissed.

DT. 8.3.2007

S.S. 292/01


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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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