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M/S BANARAS HOUSE LTD. THRU' ITS PROPRIETOR V.K. AGARWAL versus COMMISSIONER OF U.P. TRADE TAX, LUCKNOW

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 [2006] RD-AH 1115 (17 January 2006)

 

This is an UNCERTIFIED copy for information/reference. For authentic copy please refer to certified copy only. In case of any mistake, please bring it to the notice of Joint Registrar(Copying).

HIGH COURT OF JUDICATURE OF ALLAHABAD

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.

Dt:17.01.2006.

MZ/24/06.


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Reproduced in accordance with s52(q) of the Copyright Act 1957 (India) from judis.nic.in, indiacode.nic.in and other Indian High Court Websites

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