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  RD-AH 18211 (27 October 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. 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.
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