TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>High Court overturns Tribunal's order on tax issues for 1990-91 assessment, remands for comprehensive review</h1> <h3>Commissioner, Trade Tax, UP., Lucknow Versus Girja Shanker Rice Oil & Flour Mill</h3> The High Court reviewed a revision challenging the Tribunal's order on turnover estimation and taxability issues for the assessment year 1990-91. The ... Estimation of Turnover - Held that:- Perusal of the order of the Tribunal reveals that no basis has been given for the estimate of the turnover. Moreover, when the first appellate authority had not adjudicated the issue relating to the taxability of the purchases of mustard khali sold against form IIIB, Tribunal still proceeded to decide the issue and has allowed the exemption. On the aforesaid facts, learned Standing Counsel submitted that the matter may be remanded back to the first appellate authority to decide the appeal afresh on merit adjudicating all the issues involved in the appeal. Revision is allowed in part Issues:1. Validity of the Tribunal's order on the turnover estimate.2. Justification of the Tribunal's decision to adjudicate the issue on merit.3. Assessment of taxability on purchases of mustard khali.4. Remand of the case to the first appellate authority for a fresh decision.Analysis:1. The High Court reviewed a revision under section 11 of the U.P. Trade Tax Act, 1948, challenging the Tribunal's order related to the assessment year 1990-91. The dealer was engaged in the business of manufacturing and selling rice, oil, foodgrains, and oil-seeds. The assessing authority rejected the books of account based on seized documents and estimated the turnover at Rs. 1,65,45,539, levying tax on purchases of rice bran and mustard khali as the first purchaser.2. The first appellate authority remanded the matter to the assessing officer for further inquiry, specifically to examine the seized documents and dealer's explanation. However, the Tribunal partially allowed the dealer's appeal, exempting tax on purchases of mustard khali sold to a solvent plant against form IIIB. The Tribunal reduced the turnover but did not address the taxability issue of rice bran and mustard khali purchases.3. The High Court, after hearing arguments from both parties, found the Tribunal's decision to adjudicate the issue on merit unjustified. The Tribunal's estimation of turnover lacked a basis, and it proceeded to decide on tax exemption without the first appellate authority's ruling on the matter. The Court concluded that the Tribunal should have remanded the case back to the first appellate authority for a comprehensive decision on all issues.4. Consequently, the High Court set aside the Tribunal's order and remanded the case to the first appellate authority for a fresh decision on the appeal, emphasizing the need for a thorough examination of all issues involved. The Court allowed the revision in part, directing the first appellate authority to expedite the process and seek further reports from the assessing officer if necessary.
TaxTMI 
TaxTMI 
