The Commissioner, Commercial ... vs S/S Singhal Refineries
2013 Latest Caselaw 2091 ALL

Citation : 2013 Latest Caselaw 2091 ALL
Judgement Date : 14 May, 2013

Allahabad High Court

The Commissioner, Commercial ... vs S/S Singhal Refineries on 14 May, 2013

Bench: Pankaj Mithal




HIGH COURT OF JUDICATURE AT ALLAHABAD
 
 

?Court No. - 10
 

 
Case :- SALES/TRADE TAX REVISION No. - 1954 of 2008
 

 
Petitioner :- The Commissioner, Commercial Tax, U.P., Lucknow
 
Respondent :- S/S Singhal Refineries
 
Petitioner Counsel :- S.C.
 

 
Hon'ble Pankaj Mithal,J.

Heard Sri U.K.Pandey, learned Standing Counsel and Sri Shubham Agrawal, counsel for the assessee.

The penalty imposed under Section 13A(4) of the U.P. Trade Tax Act has been deleted with the finding that all transactions were duly recorded in the books of accounts.

In view of the above finding, no case for imposition of penalty under Section 13A(4) of the U.P. Trade Tax Act is made out.

The revision lacks merit and is dismissed.

Order Date :- 14.5.2013

brizesh

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