High Court of Judicature at Allahabad
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The Commissioner Trade Tax U.P. Luck. v. Kesarwani Kati Supari Merchant Akhara - SALES/TRADE TAX REVISION No. 391 of 2000  RD-AH 19857 (22 November 2006)
Hon'ble Rajes Kumar, J.
By the impugned order, the Tribunal has confirmed the order of the First Appellate Authority deleting the penalty under Section 15-A (1) (c) of the Act. The penalty under Section 15-A (1) (c) of the Act was levied on the ground that at the time of survey, difference in the stock was found which resulted to rejection of books of account and enhancement of turnover. First Appellate Authority examined the explanation of the dealer with regard to the difference found at the time of survey and held that no specific concealment of turnover was found.
Heard learned Standing Counsel.
It is settled principle of law that merely because turnover is enhanced in the assessment after rejecting the explanation by way of best judgment assessment, enhancement of the turnover cannot be treated as concealed turnover. In the present case, turnover had been enhanced by way of best judgment assessment after rejection of the explanation and no specific concealment was found. Finding of the Tribunal is the finding of fact based on material on record, which does not require any interference.
In the result, revision fails and is, accordingly, dismissed.
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