S/S Pratap Fuel Industries ... vs Commissioner Commercial Tax
2023 Latest Caselaw 1813 ALL

Citation : 2023 Latest Caselaw 1813 ALL
Judgement Date : 17 January, 2023

Allahabad High Court

S/S Pratap Fuel Industries ... vs Commissioner Commercial Tax on 17 January, 2023

Bench: Rohit Ranjan Agarwal




HIGH COURT OF JUDICATURE AT ALLAHABAD
 
 

?Court No. - 10
 

 
Case :- SALES/TRADE TAX REVISION No. - 1138 of 2012
 

 
Revisionist :- S/S Pratap Fuel Industries Chandapur Udaipur Varanasi
 
Opposite Party :- Commissioner Commercial Tax
 
Counsel for Revisionist :- Ved Prakash Singh
 
Counsel for Opposite Party :- C.S.C.
 

 
Hon'ble Rohit Ranjan Agarwal,J.

This revision has been filed under Section 58 of the U.P. VAT Act, 2008 assailing the order passed by the Tribunal dated 25.08.2008 in Second Appeal No. 33 of 2007, assessment year 2003-04.

From the perusal of the records and the judgment of the Tribunal, it is clear that the Tribunal has recorded finding of fact and books of accounts of assessee has not been accepted by the assessing authority and finding recorded by the Assessing Authority has been confirmed by the Tribunal.

No question of law arises in the revision.

Revision is devoid of merit and is hereby dismissed.

Order Date :- 17.1.2023

Shekhar