High Court of Judicature at Allahabad
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M/S. Ravi Steels Allahabad v. Commissioner, Trade Tax, Lko. - SALES/TRADE TAX REVISION No. 2441 of 2004  RD-AH 1473 (22 November 2004)
TRADE TAX REVISION NO.2441 OF 2004
M/s Ravi Steels, Allahabad. ....Applicant
Commissioner, Trade Tax, U.P., Lucknow. ....Opp.party
Hon'ble Rajes kumar, J.
Present revision under Section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") is directed against the order of Tribunal dated 20.08.2004 relating to the assessment year 2000-2001 under the U.P. Trade Tax Act.
Applicant was carrying on the business of iron steel. Assessing authority rejected the books of account and enhanced the turn over. First appellate authority remanded back the case to the assessing officer to pass the assessment order afresh after making the enquiry, which according to the first appellate authority was necessary to adjudicate the issue relating to the rejection of books of account and the enhancement of the turn over. Tribunal affirmed the order of the first appellate authority.
Heard learned counsel for the parties.
Learned counsel for the applicant submitted that the remand of the case is not justified. I do not agree with the submission of learned counsel for the applicant. On the facts and circumstances of the case, I do not find any error in the order of the Tribunal. Enquiry is necessary for the adjudication to arrive at the conclusion that whether the books of account is liable to be rejected or not and how much turn over is to be estimated in the case of rejection of books of account.
In the result, revision fails and is accordingly, dismissed.
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