2011 (7) TMI 1134

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....ndra,J. The present revision is filed by the assessee under Section 11 of the U.P. Trade Tax Act against the judgment and order dated 04.05.2001 passed by Trade Tax Tribunal, Lucknow in Second Appeal No. 96 of 1999 for the assessment year 1995-96. The brief facts of the case are that the assessee is a bricklin firm. A survey was conducted at the business premises of the assessee on 30.03.199....

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....ep Agarwal, learned counsel for the revisionist relied on the order of the first appellate authority and stated that 7000 bricks were donated and 70,000 bricks were used for the construction of a room. He also submits that in second session, the burning period was for only 12 days, which was wrongly estimated on higher side. He also submits that the Tribunal did not consider the entire material. I....

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....nts were found and the same were neither produced at any stage before the authorities below nor before the Tribunal. So, the A.O. was right to make the addition on estimate basis specially when no record was kept regarding the sanction of bricks and donation the same. The first appellate authority has given the partial relief on estimate basis, which was partly restored by the Tribunal on estimate....