High Court of Judicature at Allahabad
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The Commissioner Trade Tax Lucknow v. M/S United Enterprises - SALES/TRADE TAX REVISION No. 1884 of 2004  RD-AH 12723 (1 August 2006)
Hon'ble Rajes Kumar, J.
The Assessing Authority has rejected the books of account on the basis of survey dated 20.5.2000. The Tribunal held that the survey did not relate to the year under consideration and inasmuch as, no material has been found relating to the year under consideration. Finding of Tribunal is the finding 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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