Court No. - 1
Case :- SALES/TRADE TAX REVISION No. - 339 of 2013 Revisionist :- The Commissioner Commercial Tax Opposite Party :- S/S Rama Sales Counsel for Revisionist :- S.C.
Counsel for Opposite Party :- Harsh Vardhan Gupta,S.D. Singh Hon'ble Piyush Agrawal,J.
Heard Shri A.C. Tripathi, learned Standing Counsel appearing for the revisionist. Nobody appears on behalf of the opposite party.
The present revision has been filed against the judgement & order dated 07.11.2012 passed by the Commercial Tax Tribunal, Ghaziabad Bench-B, Ghaziabad in Second Appeal No. 659 of 2011 for the assessment year 2007-08.
In the disputed year, the tax effect/levy is of Rs. 56,000/- only. Therefore, in view of the Circular No. 1314107 dated 03.01.2014, the present revision is less than the prescribed limit mentioned therein.
The revision is, accordingly, dismissed without interfering into the merits of the case. However, dismissal of this revision shall not come in the way for the regular assessment.
Order Date :- 23.12.2021 Amit Mishra