CTR/5/2021
2022 Latest Caselaw 1482 UK

     IN THE HIGH COURT OF UTTARAKHAND
                AT NAINITAL

                     SRI JUSTICE S.K. MISHRA, A.C.J.
                                 AND
                      SRI JUSTICE R.C. KHULBE, J.

13TH MAY, 2022

COMMERCIAL TAX REVISION No. 05 OF 2021

Between:

M/s Devbhumi Enterprises.

...Revisionist

and

Commissioner of Commercial Tax, Dehradun.

...Respondent

Counsel for the revisionist. : Mr. S.K. Posti, the learned Senior Counsel assisted by Mr. Ashutosh Posti, the learned counsel.

Counsel for the respondent. : Mr. Tarun Lakhera, the learned Brief Holder for the State of Uttarakhand.

Upon hearing the learned Counsel, the Court made the following

JUDGMENT : (per Sri S.K. Mishra, A.C.J.)

Heard. Admit.

2. There is no delay in this case, as the limitation

started on 28.09.2020, which comes within the period in

which the Hon'ble Supreme Court has arrested the

running of limitation by virtue of the order passed in

Suo Moto Writ Petition (C) No. 3/2020.

3. In this case, the revisionist has prayed to set-

aside the order dated 28.09.2020 passed by the

Commercial Tax Tribunal, Haldwani Bench in Second

Appeal No. 05 of 2015 confirming the order passed by

the Joint Commissioner (Appeals)-I, Haldwani on

09.03.2015 bearing Appeal No. 522 of 2013, and the

order dated 07.12.2012 passed by the Deputy

Commissioner (Assessment)-II, Rudrapur for the year

2011-12.

4. While assessing the tax liability of the present

revisionist, the Assessing Officer i.e. the Deputy

Commissioner (Assessment)-II, Rudrapur did not accept

the books of account of the revisionist only on the

ground that the reply to the show-cause filed by the

revisionist has not been accepted by the Revenue in

different levels and, therefore, the parts of entries in the

books of account cannot be held to be reflecting the true

picture of the transactions that the revisionist entered in

that year. Hence, he made the assessment resorting to

the principles of best judgment.

5. In that connection, we take note of the fact

that in CTR No. 05 of 2014, the said imposition of

penalty has been set-aside by us vide judgment dated

13.05.2022. So, this aspect of the case has to be re-

assessed by the Assessing Authority.

6. Hence, this Commercial Tax Revision is,

hereby, allowed. The order dated 28.09.2020 passed by

the Commercial Tax Tribunal, the order dated

09.03.2015 passed by the Joint Commissioner

(Appeals)-I, and the order dated 07.12.2012 passed by

the Deputy Commissioner (Assessment)-II, Rudrapur,

are, hereby, set-aside, and the matter is remanded back

to the Assessing Authority for re-assessment in the light

of the observations made in this case.

7. In sequel thereto, all pending applications

stand disposed of.

8. Urgent copy of this order be supplied to the

learned counsel for the parties, as per Rules.

________________ S.K. MISHRA, A.C.J.

_____________ R.C. KHULBE, J.

Dt: 13th May, 2022 Rahul