High Court of Judicature at Allahabad
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The Commissioner Trade Tax Lucknow v. S/S United Enterprises - SALES/TRADE TAX REVISION No. 1930 of 2004  RD-AH 13968 (21 August 2006)
Hon'ble Rajes Kumar, J.
By the impugned order, the Tribunal has up held the rejection of books of account on the basis of material found at the time of survey dated 20.5.2000, but has reduced the turnover. Issue relates to the estimate of turnover, which is based on the material on record. Finding of Tribunal is the finding of fact. No question of law is involved in the present revision.
In the result, revision fails, and is, accordingly, dismissed.
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