Allahabad High Court
The Commissioner, Trade Tax, U.P., ... vs S/S Ankur Traders on 5 January, 2010
Author: Bharati Sapru
Bench: Bharati Sapru
Court No. - 30
Case :- SALES/TRADE TAX REVISION DEFECTIVE No. - 381 of
2007
Petitioner :- The Commissioner, Trade Tax, U.P., Lucknow
Respondent :- S/S Ankur Traders
Petitioner Counsel :- S.C.
Hon'ble Bharati Sapru, J.
Heard learned Standing Counsel for the State. This revision has been filed by the State under Section 11(1) of the U.P. Trade Tax Act for the assessment year 2003-2004 against the order of the Tribunal dated 7.9.2006 by which it has confirmed the order of the first appellate authority dated 26.4.2005. The question of law referred to is as hereunder:-
(i) Whether on the facts and in the circumstances of the case the Trade Tax Tribunal was legally justified in affirming the order passed by the first appellate authority accepting the books of accounts of the dealer ignoring the findings recorded by the assessing authority based on survey dated 4.9.2002 and 25.8.2002?
Both the Courts have come to the conclusion that the assessee was not guilty of evading any tax and, therefore, has accepted his account books. I see no reason to interfere in the order passed by the Tribunal, no question of law arises. This revision has no merit and is dismissed.
Dt/-5.01.2010 S.P.-(381)/07 Order on the delay condonation application. Hon'ble Bharati Sapru, J.
Allowed.
For order, see my order of date passed on the memo of revision.
Dt/-5.01.2010 S.P.