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The High Court rejected the appeal filed by the applicant due to lack of reasons for enhancing turnover, non-consideration of material evidence, and failure to obtain Form 31 from Trade Tax Department. The Court upheld the decision to restore the assessment by the Assessing Authority, citing documentary evidence of sales on credit. The Tribunal considered all evidence, including survey slips, and found the applicant evaded tax. The Court dismissed the appeal for recall, noting lack of appearance by the applicant's counsel. No extraneous considerations were found. The Court cited legal precedent limiting its interference to questions of law. The revision was dismissed for lacking merit.
The High Court rejected the appeal filed by the applicant due to lack of reasons for enhancing turnover, non-consideration of material evidence, and failure to obtain Form 31 from Trade Tax Department. The Court upheld the decision to restore the assessment by the Assessing Authority, citing documentary evidence of sales on credit. The Tribunal considered all evidence, including survey slips, and found the applicant evaded tax. The Court dismissed the appeal for recall, noting lack of appearance by the applicant's counsel. No extraneous considerations were found. The Court cited legal precedent limiting its interference to questions of law. The revision was dismissed for lacking merit.
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