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2016 DIGILAW 296 (ALL)

Commissioner, Commercial Tax, U. P. , Lucknow v. B. R. Agriculture Industries

2016-01-21

BHARATI SAPRU

body2016
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 2006-07 against the order of the Tribunal dated 28.05.2011. The question of law referred to is hereunder: - "Whether under the facts and circumstances of the case the Trade Tax Tribunal as 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 22.2.2007?" 2. The Tribunal has examined the facts and circumstances of this case and has granted some marginal reduction in the taxable turnover of the assessee on the basis of the material, which has been produced before it. The Tribunal records findings that the assessment, which had been made on the basis of the escaped turnover was not based on any real evidence and, therefore, has granted concessions towards it. 3. In view of the findings of fact recorded by the Tribunal, no question of law arises. No other question was argued. 4. The revision has no merit, it is dismissed. No costs. 5. Sri Vishwjit, Advocate has appeared on behalf of the assessee.