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THE COMMISSIONER, TRADE TAX U.P. versus S/S SEEMA TRADERS FATEHGANJ

High Court of Judicature at Allahabad

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The Commissioner, Trade Tax U.P. v. S/S Seema Traders Fatehganj - SALES/TRADE TAX REVISION No. 2846 of 2004 [2006] RD-AH 18211 (27 October 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. First appellate authority and the Tribunal both have accepted the explanation of the dealer/opposite party with regard to the various objections raised by the assessing authority. Findings of the first appellate authority and the Tribunal are finding of fact. No question of law is involved.

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

Dt.27.10.06

R./2846/04


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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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