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THE COMMISSIONER TRADE TAX versus UMESH CHANDRA GUPTA

High Court of Judicature at Allahabad

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The Commissioner Trade Tax v. Umesh Chandra Gupta - SALES/TRADE TAX REVISION No. 2190 of 2004 [2006] RD-AH 15529 (6 September 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.

Heard Learned Standing Counsel.

By the impugned order, Tribunal has confirmed the order of the first appellate authority accepting the books of account and disclosed turn over of the opposite party.  Assessing authority rejected the books of account on the basis of the certain documents, which were alleged to have been given by one Shri Ratan Singh to S.T.O. (S.I.B.). It appears that Shri Ratan Singh subsequently, admitted that the documents had been prepared with the help of Jagannath to cause harm to the opposite party. An affidavit had been filed to this effect. In the circumstances, first appellate authority held that no adverse inference can be drawn from such papers, which were prepared just to harass the opposite party. Tribunal has confirmed the order of the first appellate authority.  On the facts and circumstances of the case, no question of law is involved.

In the result, revision fails and is accordingly, dismissed.

Dt.06.09.06

R./2190/04


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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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