2013 (6) TMI 198

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Satish Chandra,JJ. For the Petitioner : M. M. Dewan For the Respondent : C. S. C. ORDER All the revisions have been filed by the assessee under section 11(1) of the U.P. Trade Tax Act, 1948 against the consolidated judgment and order dated 25.10.2007 passed by the U.P. Trade Tax Tribunal, Lucknow in Second Appeals No.431 of 2005; 542 of 2005; 543 of 2005; and 432 of 2005 for the asses....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e filed the Second Appeals, where the appeal filed by the assessee was dismissed and the appeal filed by the State was partly allowed. The turnover was enhanced and tax was also levied for Rs.1,27,000/-. Being aggrieved, the assessee has filed the present revisions. With this background, Sri M. M. Deewan, learned counsel for the assessee - revisionists submits that the First Appellate Authority....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y the authority interfering with the order appealed against. The past history of an assessee has always been held to be a relevant consideration in estimating the turnover of a given case. In addition, the learned counsel for the assessee submits that for the past and future, the books of accounts of the assessee were accepted. Lastly, he made a request that the Tribunal's order may kindly be s....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....st. In the absence of the books of accounts, the A.O. was having no option except to made the addition on estimate basis. The First Appellate Authority has also made the addition on estimate basis and reduced the Tax liability but the Tribunal again enhanced the tax liability by making a fresh estimation. Needless to mention that the Tribunal is a final fact finding authority as per the ratio l....