2012 (5) TMI 560

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....  Dr. SATISH CHANDRA J.-The present revision has been filed under section 11 of the U.P. Trade Tax Act, 1948 against the judgment and order dated February 4, 2002, passed in Appeal No. 162/97 for the assessment year 1995-96. The brief facts of the case are that the assessee was engaged in the manufacture and sale of bricks. It has been alleged that during the assessment year under consider....

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....rst appellate authority has deleted the addition. Being aggrieved, the Department has filed an appeal before the Tribunal, who upheld the addition made by the assessing officer. Not being satisfied, the assessee has filed the present revision. With this backdrop, Sri Pradeep Agarwal, learned counsel for the revisionist, submits that the first appellate authority after examining the entire ev....

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....hree hundred) during the assessment year under consideration. The assessee himself has assailed the benefit of the compounding scheme, so he has filed an application for compounding along with late fee. By the conduct of the applicant, it appears that there was some activity pertaining to the manufacturing and sale of bricks. Needless to mention that the Tribunal is the final fact finding autho....