2012 (5) TMI 561

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....) of the U.P. Trade Tax Act, 1948, against the judgment and order dated January 20, 2004 passed by the Trade Tax Tribunal, Faizabad in Second Appeal No. 106 of 2003 for the assessment year 2001-02. The brief facts of the case are that the revisionist firm is a sole proprietorship firm of Sri Kashmeeri Lal Agarwal, which was engaged in the trading of food-grains, oil-seeds, etc. On September 14,....

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....the present revision. This court vide an interim order dated April 29, 2004 has granted the stay for the recovery of the tax, until the decision of the revision. With this background, Sri M.M. Dewan, learned counsel for the revisionist, submits that Sri Santosh Kumar Agarwal is the son of Sri Kashmeeri Lal Agarwal, but had no connection with the firm. He also submits that Sri Haridwar Yadav ....

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....ould not hold that goods were loaded. But the Assessing Officer has wrongly assessed these transactions in the hands of the revisionist-firm only on the basis of presumption. According to him, no addition can be sustained on the basis of presumption and the Tribunal has committed an error by remanding the matter to the Assessing Officer. For the purpose, he relied on the ratio laid down in a nu....

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....ima facie, it appears that the said information needs to be examined. The subsequent affidavit filed by Sri Haridwari Lal may be an after-thought and the same will have to be examined. For this purpose, gate-pass 6R and 9R which were issued from the mandi samiti are very vital piece of evidence to determine the identity of the purchaser of the wheat. Moreover, it is not clear from the record that ....