High Court of Judicature at Allahabad
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M/S Banaras House Ltd. Thru' Its Proprietor V.K. Agarwal v. Commissioner Of U.P. Trade Tax, Lucknow - SALES/TRADE TAX REVISION No. 24 of 2006  RD-AH 1115 (17 January 2006)
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 23.09.2005 relating to assessment year 1993-94 under the U. P. Trade Tax Act.
Heard learned Counsel for the parties.
The dispute relates to the rejection of books of account and the estimate of turnover.
I have perused the order of Tribunal and the authorities below. I do not find any error in the order of Tribunal. The rejection of books of account and the estimate of turnover is based on the material on record. No question of law is involved in the present revision.
In the result, revision fails and is, accordingly, dismissed.
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