High Court of Judicature at Allahabad
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The Commissioner,Trade Tax U.P. v. S/S J.S. International - SALES/TRADE TAX REVISION No. 2997 of 2004  RD-AH 18928 (8 November 2006)
Hon'ble Rajes Kumar, J.
By the impugned order, Tribunal has confirmed the order of the first appellate authority. First appellate authority has accepted the books of account after accepting the explanation of the dealer in respect of the various objections raised by the assessing authority. Finding of both the authorities are findings 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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