High Court of Judicature at Allahabad
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M/S Kishan Lal Surendra Prasad v. The Commissioner Of Trade Tax - SALES/TRADE TAX REVISION No. 831 of 1996  RD-AH 198 (18 January 2005)
TRADE TAX REVISION NO. 831OF 1996
M/s Kishan Lal Surendra Prasad. ....Applicant
Commissioner of 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 03.06.1996 for the assessment year 1983-84.
Applicant was engaged in the business of dal, jeera, mircha, dhaniya and besan etc. Books of account have been rejected and the turn over have been estimated on the basis of the two copies found at the time of survey dated 28.07.1983, in which for the period 01.04.1983 to 27.08.1983 suppression of purchases at Rs.1,28,630/- and the suppression of sales of Rs.1,26,646/- was found and on the basis of the said material taxable turn over has been fixed at Rs.75,000/- by the Tribunal. I do not find any error in the order of Tribunal. No question of law is involved in the present revision.
In the result, revision fails and is accordingly, dismissed.
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