2013 (1) TMI 692

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... today, the present revision is finally heard at the admission stage. Facts in brief as submitted by learned counsel for the revisionist are that in respect of the assessment year 2004-05 (Central), the assessment order dated March 28, 2007 has been passed by the assessing authority. Aggrieved by the said order, an appeal filed before the appellate authority, dismissed by order dated November 24, 2007. Thereafter the revisionist filed a Second Appeal (Second Appeal No. 124/08 (2004-05 Central) Sarju Sahkari Chinni Mills Ltd, Bilraya, Kheri v. Commissioner, Trade Tax, Uttar Pradesh, Lucknow). During the pendency of same, the revisionist received the form C on April 5, 2008. So, in order to bring the said material document on record,....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ion 12B of the Act filed by the revisionist. I have heard learned counsel for parties and perused the record. In order to decide the controversy of the present case, it will appropriate to go through the relevant provisions as provided under section 12B of the Trade Tax Act which is quoted as under: "There is no vested right of the assessee to adduce the additional evidence. It may be produced only when- (i) the assessing authority wrongly refused to accept it; (ii) it was not within the knowledge of the assessee or could not be produced before the assessing authority after exercise of due diligence. Only if the above conditions are fulfilled, then the appellate authority may entertain it after giving proper opportunity of....