2014 (7) TMI 363

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....and perused the record. 2. This revision is preferred under Section 11(1) of U.P. Trade Tax Act, 1948. The procedure for filing revision is prescribed in Chapter 27 of the High Court Rules. Rules 1 to 13, thereof, basically talks of procedure of filing an application under Section 256(2) of the Income Tax Act, 1961, but, vide Rule 20, it is provided that Rules contained in the aforesaid Chapter s....

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....ing the facts as stated in Rule 5(1) and if the revision is preferred by the Revenue i.e. Commissioner of Trade Tax, he shall ensure service of revision upon assessee and file an affidavit of service in the same manner. Chapter 27 Rule 5 of The High Court Rules, 1952, reads as under :- "5. Certain conditions for an affidavit.- (1) An application made by an assessee shall be accompanied by an affi....

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....: Provided that if due to lack of time or other sufficient reason the affidavit of service does not accompany the application filed by the Commissioner of Income Tax, the aforesaid affidavit must be filed within three weeks of the date of institution of the application. (3) A counter affidavit if any, may be filed within two weeks of the service of the application after serving a copy thereof on....

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.... within three weeks' of the date of institution of application. 5. In case no such affidavit is filed and the assessee is not served by Commissioner of Trade Tax, meaning thereby there is no notice or opportunity to the assessee and revision has not been filed in the manner prescribed in the Rules. 6. It is true that revision filed by Revenue, may not be dismissed for technical reasons, but ....