High Court of Judicature at Allahabad
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The Commissioner, Trade Tax, U.P. Lucknow v. S/S Ram Lakhan & Sons Kanpur - SALES/TRADE TAX REVISION No. 819 of 2001  RD-AH 6058 (3 April 2007)
Hon'ble Rajes Kumar, J
Heard Learned Standing Counsel.
By the impugned order, Tribunal has accepted the books of account after accepting the explanation of the dealer in respect of various objections raised by the assessing authority. Tribunal held that the stock taken by the Income Tax Department was by estimate. Thus, no adverse inference has been drawn. Finding of the Tribunal is finding of fact. No question of law is involved in the present revision.
Revision fails and is, accordingly, dismissed.
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