2014 (9) TMI 1069

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....l for Revisionist and perused the record.   2. Having heard learned Standing Counsel, I find that Tribunal has recorded findings of fact and learned Standing Counsel could not place anything before this Court to show that view taken by Tribunal suffers from any error either of facts or of law in any manner. Learned Standing Counsel could not dispute that no question of law in fact has aris....

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...., 1948, now re-titled as U.P. Trade Tax Act, 1948 is also one of the provisions mentioned therein.   Therefore, procedure in Rules 1 to 19(B) subject to modification and adoption etc. would apply for filing revision also.   4. Rule 5 of Chapter 27 of the High Court Rules contemplates filing of an affidavit of service of the copy of application, which is being filed in this Court. I....

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....ng Counsel has been intimated the date of filing in Court of the application.   (2) An application made 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 T....

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....k of time or for any other sufficient reason, affidavit of service is not accompanying the application filed by Commissioner of Trade Tax, such affidavit must be filed within three weeks' of the date of institution of application. Therefore, a revision would be treated to be validly filed by an assessee if it is accompanied by affidavit of service, but in case of revision filed by Commissioner....