Court No. - 59
Case :- SALES/TRADE TAX REVISION No. - 1906 of 2008 Revisionist :- M/S Cremica Agro Foods Ltd Opposite Party :- Commissioner Commercial Tax U.P. Lucknow Counsel for Revisionist :- Punit Kumar Upadhyay,N.C. Gupta Counsel for Opposite Party :- C.S.C.
Hon'ble Saumitra Dayal Singh,J.
1. Present revision has been filed by the assessee against the order of the Trade Tax Tribunal, Noida dated 21.06.2008 passed in Second Appeal No. 652 of 2005 for A.Y. 2002-03 (U.P.), by which the Tribunal has dismissed the appeal filed by the assessee and has confirmed the order passed by the first appeal authority.
2. During the assessment year in question, the assessee had been subjected to survey on 01.05.2002, wherein certain books etc. had been seized. With respect to the two bills no. 9 and 10, discrepancies were noted, inasmuch as against 8 perforated edges, there were 10 perforated edges. Therefore, it was believed that the bills had been used more than once and more than two bills had been issued.
3. Learned counsel for the assessee would submit that the books of accounts had been rejected on presumption and conjectures in absence of any material.
4. Hoowever, rejection or acceptance of books is a question of fact. Insofar as all the authorities have considered the business practice of the assessee and thereafter reached a conclusion that there is no valid explanation for presence of extra perforated edges in the bound bill book, it is difficult to find fault with the finding so recorded by the fact-finding authorities. As to the undisclosed estimation of turnover made by the assessee at Rs.
8 lacs, the first appeal authority had reduced the same to Rs. 5 lacs.
5. In view of such fact, no interference is called for. The revision is dismissed.
Order Date :- 26.8.2019 AHA