2007 (3) TMI 702

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.... "the Act") is directed against the order of the Tribunal dated September 26, 2000 for the assessment year 1995-96. On the basis of information received that the dealer/opposite party had received a sum of Rs. 9,86,018.71 from Dugdh Utpadan Sahkari Sangh Limited, Bulandshahar, a proceeding under section 21 of the Act was initiated. It has been alleged by the assessing authority that the dealer ....

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....t able to tell how many persons were employed for operation. Plea of the dealer was accepted by the first appellate authority which has been confirmed by the Tribunal. Heard the learned Standing Counsel. I have perused the order of the Tribunal and the authorities below. Both the appellate authorities have recorded the categorical finding of fact that under the agreement, the dealer had prov....