Allahabad High Court
The Commissioner Trade Tax U.P., ... vs S/S Deepak Agra Industries Corporation on 3 February, 2010
Author: Bharati Sapru
Bench: Bharati Sapru
. Court No. - 33 Case :- SALES/TRADE TAX REVISION No. - 1797 of 2006 Petitioner :- The Commissioner Trade Tax U.P., Lucknow Respondent :- S/S Deepak Agra Industries Corporation Petitioner Counsel :- Standing Counsel Hon'ble Bharati Sapru,J.
This revision under section 11 of the U.P. Trade Tax Act has been filed by the revisionist State for the assessment year 2003-2004 against the order dated 20.5.2006 passed by the tribunal.
The sole question of law referred to is as under:
"(i) Whether on the facts and in the circumstances of the case, the Trade Tax Tribunal was justified in affirming the order passed by the first appellate authority setting aside the penalty order passed under section 15A (1)(O) without proper examination and consideration of the facts and circumstances for imposition of penalty by the assessing authority?"
The Tribunal has deleted the penalty imposed upon the assessee after recording finding of fact that the transactions of the assessee were duly accounted for in his account books.
In view of the above, the order of the tribunal is justified. No question of law arises. I see no reason to interfere with the order of the tribunal.
The revision is dismissed as above. No costs.
Order Date :- 3.2.2010 rk