2014 (7) TMI 1141

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.... Central Sales Tax Act nor transaction in question was entered in the books of account of the dealer?" 3. The revision has arisen from Tribunal's order dated July 29, 2004, where by it has allowed second appeal of dealer, for assessment year 1989-90, under the Central Sales Tax Act. 4. This revision is preferred under section 11(1) of the 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 talk 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 shall, so far as, may be, with necessary modifications and adoptions, would also a....

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....de by the Commissioner of Income-tax shall normally be accompanied by an affidavit of service stating that a copy of the application together with other papers and affidavit accompanying it have been served on the assessee in accordance with the procedure prescribed therefor by the Income-tax Act, 1961 and also stating that the assessee has been intimated in writing the date of filing in court and the date of hearing of the application:- 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 b....