High Court of Judicature at Allahabad
Case Law Search
The Commissioner Trade Tax v. Umesh Chandra Gupta - SALES/TRADE TAX REVISION No. 2190 of 2004  RD-AH 15529 (6 September 2006)
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.
Double Click on any word for its dictionary meaning or to get reference material on it.