1985 (2) TMI 235

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.... Bench II, Aligarh, dated 20th June, 1984, relating to assessment year 1977-78 dismissing its appeal. The short question involved in the instant revision is that the appeal of the assessee has been rejected by the first appellate authority on the ground that no admitted tax was deposited by it. The Tribunal in the second appeal has also endorsed the view taken by the lower appellate authority. ....

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.... to believe that the evidence filed before him could not be filed before the Sales Tax Officer. Circumstances of the case are such that it cannot be said that the assessee could reasonably dispute the liability of tax and as such it is desirable that the appeal of the assessee should be heard on merit instead of rejecting it on technical ground. In the result the revision succeeds and is allowe....