High Court of Judicature at Allahabad
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The Commissioner, Trade Tax, U.P.Lucknow v. S/S Kanchan Tabak Purana Pan Dariba Varanasi - SALES/TRADE TAX REVISION DEFECTIVE No. 1774 of 1998  RD-AH 2936 (15 September 2005)
TRADE TAX REVISION NO.(1774) of 1998
TRADE TAX REVISION NO.(1778) of 1998
The Commissioner, Trade Tax, U.P., Lucknow. Applicant
S/S Kanchan Tabak Purana Pan Dariba, Varanasi. Opp.party
Hon'ble Rajes Kumar, J.
Present two revisions under Section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") are directed against the order of Tribunal dated 13.08.1998 relating to the assessment years, 1983-84 and 1984-85 by which the Tribunal has confirmed the order of the first appellate authority and deleted the penalty levied under section 15-A (1) (c) of the Act. The Tribunal held that the books of account and disclosed turnover have been accepted by the assessing authority and, therefore, the levy of penalty under section 15-A (1) (c) of the Act is unjustified.
Learned Standing Counsel is not able to assail the finding recorded by the Tribunal. I do not find any error in the order of the Tribunal.
In the result, revisions fail and are accordingly, dismissed.
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