2015 (9) TMI 253

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....shistha for the respondent. JUDGMENT A notice under Section 21 of the Trade Tax Act was issued. The subject matter of challenge was the said notice. The assessee lost before the Appellate Authority, but succeeded before the Tribunal. The Tribunal found, as a fact, that the assessment was completed for the relevant assessment years when, accepting the entries made in the books of account, the....