The Commissioner Commercial Tax, ... vs S/S Narain Rice Mill
2012 Latest Caselaw 1479 ALL

HIGH COURT OF JUDICATURE AT ALLAHABAD
 
 

?Court No. - 10
 

 
Case :- SALES/TRADE TAX REVISION DEFECTIVE No. - 498 of 2008
 

 
Petitioner :- The Commissioner Commercial Tax, U.P. Lucknow
 
Respondent :- S/S Narain Rice Mill
 
Petitioner Counsel :- S.C.
 

 
Hon'ble Pankaj Mithal,J.

There is a delay of 22 days in filing the revision. It is adequately explained. The delay is condoned. Delay condonation application no. 316426 of 2008 is allowed. Office is directed to allot a regular number to the revision.

Heard Sri B.K. Pandey, learned counsel for the revisionist, and Sri Subham Agarwal, holding brief of Sri Piyush Agarwal for the assessee-opposite party,  on the merits of the revision. 

The revision relates to assessment year 2005-2006 under the U.P Trade Tax Act.

The assessing authority passed the best judgement assessment on 19.12.2006. In the first appeal preferred by the assessee-opposite party, the tax liability assessed was partly reduced vide order dated 31.7.2007. The above order has been upheld by the Tribunal by means of the impugned order dated 26.3.2008.

The first appellate authority in reducing the taxable turnover has recorded a finding that on the basis of the parcha no. 6, seized during survey on 19.12.2005, no adverse inference could have been drawn against the assessee-opposite party. The said finding has been confirmed by the Tribunal.

There is nothing illegal in the said finding.

In view of the above, no question of law arises in this revision. It is accordingly dismissed.

Order Date :- 9.5.2012

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