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  RD-AH 3920 (8 March 2007)
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.
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