High Court of Judicature at Allahabad
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Commissioner, Trade Tax, U.P. Lucknow v. Annapurna Hotel Separi Bazar, Jhansi - SALES/TRADE TAX REVISION No. 132 of 2002  RD-AH 9415 (17 May 2007)
Hon'ble Vikram Nath, J.
Heard learned counsel for the parties.
It is not in dispute that the Tribunal is the last court of facts. In the present case the Tribunal has reduced the turnover of the assessee and consequently, tax liability has been reduced. Such estimate of turnover is based on material on record and is finding of fact. The order passed by the Tribunal does not call for any interference in revisional jurisdiction.
Revision lacks merit and is, accordingly, dismissed.
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