High Court of Judicature at Allahabad
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Commissioner Trade Tax v. Mainpuri Dugdh Utpadak Sangh Ltd. - SALES/TRADE TAX REVISION No. 1789 of 2004  RD-AH 12360 (27 July 2006)
Hon'ble Rajes Kumar, J.
The only grievance raised in the present revision is that the First Appellate Authority has accepted three Forms 3-C (1) for Rs.8,425/- without giving opportunity to the Department. The Tribunal has also confirmed the order of the First Appellate Authority.
I have perused the order of the Tribunal and the authorities below. It appears that proper opportunity as required under Section 12-B has not been given to the Assessing Authority before accepting the additional evidence in the Form of 3-C (1), but the perusal of Appellate order shows that the Form has been examined and no defect has been found. Since the Form relates to only for Rs. 8425/-, on which, a very small amount of tax is involved. I see no reason to interfere in the matter.
In the result, revision fails, and is, accordingly, dismissed.
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