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2015 DIGILAW 4019 (ALL)

Commissioner, Commercial Tax, U. P. Lucknow v. S/S. Span Steel, Simradha, Jhansi

2015-12-16

BHARATI SAPRU

body2015
JUDGMENT Bharati Sapru, J. -- Cause shown is sufficient; delay in filing the revision is condoned. This revision has been filed by the State for the assessment year 2002-03 against the order of the Tribunal dated 16.03.2011. The question of law referred to is hereunder: - "Whether on the facts and in the circumstances of the case, the Tribunal was legally justified in granting heavy reduction in taxable turnover and tax assessed by the assessing authority as well as on the basis of adverse material found in survey dated 6.2.2003?" 2. The Tribunal has examined the matter at length and has examined the purchases as well as the sales of the assessee and has given some marginal reduction in the taxable turnover of the assessee. The assessment has been made on the basis of a survey made on the site of the assessee as well as after examining the books of account. 3. In view of the findings of fact recorded by the Tribunal, no question of law arises. No other question was argued. 4. This revision has no merit, it is dismissed. No costs.