This revision has been filed by the assessee under Section 11 of the U.P.Trade Tax Act for the assessment year 2001-02 against the order of the Tribunal dated 12.6.2006.
The questions of law referred to are hereunder:
(i) Whether, on the facts and in the circumstances of the case, the Tribunal was legally justified in rejecting the books of account of the applicant ?
(ii) Whether, on the facts and in the circumstances of the case, the Tribunal was legally justified in relying on the survey report dated 24.4.02 while same has been manipulated and rejecting the stock disclosed by the applicant ?"
The assessment has been made against the assessee on the basis of a survey report dated 25.4.2002, in which it has been found that there were 8,50,000 bricks found on the site.
The learned counsel for the assessee has placed on the record, a copy of the survey report dated 25.4.2002, which is on page 68. This photo copy of the survey report shows the number of bricks as 3,50,000. The original has been brought by the department. From a plain perusal of the original of the survey report dated 25.4.2002, it is clear that someone has over written on the number 3,50,000 and has super imposed to 8,50,000. This super imposition is apparent to the naked eye. The contention of the assessee that he had produced 3,50,000 bricks, therefore, appears to be correct. The order passed by the Tribunal on the basis of 8,50,000 bricks, therefore, is set aside. The matter is remanded back to the assessing authority to assess the assessee on the basis of 3,50,000 bricks. The assessing authority shall read the survey report dated 25.4.2002 as disclosing the production of 3,50,000 bricks.
This revision is allowed.
Order Date :- 27.1.2010 AKJ