Court No. - 59
Case :- SALES/TRADE TAX REVISION No. - 926 of 2009 Revisionist :- Commissioner Trade Tax Opposite Party :- Kalicharan Rajendra Kumar Counsel for Revisionist :- S.C.
Hon'ble Saumitra Dayal Singh,J.
1. Heard Sri B.K. Pandey, learned Standing Counsel for the revenue.
2. The present revision has been filed by the revenue against the order of the Commercial Tax Tribunal, Aligarh, dated 25.03.2009, passed in second appeal no. 265 of 2006, for A.Y. 2004-05, arising from the penalty proceedings under Section 13-A(4) of the U.P. Trade Tax Act, 1948.
3. Perusal of the aforesaid order reveals that the penalty Rs. 27,600/-, imposed by assessing officer, was deleted by the first appeal authority, who accepted the explanation furnished by the assessee that there was no discrepancy in the description of the goods.
4. Keeping in mind the petty amount of penalty involved in the present case and the fact that the two appeal authorities have concurrently recorded finding in favour of the assessee, no interference is warranted in exercise of the revision jurisdiction of this Court.
5. The present revision is accordingly dismissed.
Order Date :- 27.9.2019 Prakhar