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Allahabad High Court · body

2016 DIGILAW 321 (ALL)

Commissioner, Commercial Tax v. S/S Basti Construction Co.

2016-01-22

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 1999-2000 against the order of the Tribunal dated 15.06.2011. The question of law referred to is hereunder: - "Whether under the facts and circumstances of the case, the Commercial Tax Tribunal was legally justified in affirming the order passed by the first appellate authority accepting the claim of tax paid purchase without getting it verified from the assessing officer as proceeded under Section 12 B of the U.P. Trade Tax Act?" 2. The Tribunal has allowed the application filed by the assessee under Section 12 B of the Act by which certain additional evidence was filed. No reason was given by the revenue for not accepting the additional evidence found to be in order. 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. 5. Sri R.R. Kapoor, Advocate has appeared on behalf of the assessee.