2008 (8) TMI 833

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....ssed by the Trade Tax Tribunal, Kanpur in three connected Second Appeal Nos. 755 of 1993 for the assessment year 1987-88, 754 of 1993 for the assessment year 1988-89 and 756 of 1993 for the assessment year 1989-90 whereby and whereunder the Tribunal has dismissed all the three second appeals preferred by the dealer who is applicant in these revisions. The applicant is a registered dealer under ....

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....submits that the account books should have been accepted by the Department. In contra, the learned Standing Counsel submits that the applicant could not produce relevant account books for verification before the authority concerned and, therefore, they were justified to frame best judgment assessment order. Considered the respective submissions of the learned counsel for the parties and perused....

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....ause notice issued by the assessing authority, a stand was taken that the stock register has been lost. Instead of original, a duplicate stock register was sought to be produced. The authority below, however, refused to place any reliance on the duplicate stock register and in my view, rightly as the dealer could not explain as to how the duplicate stock register was got prepared. Besides the a....