2019 (11) TMI 823

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....ion has been filed by the assessee against the order of the Commercial Tax Tribunal, Jhansi dated 01.10.2008 passed in Second Appeal No. 895 of 2004 for A.Y. 2003-04 (penalty). By that order, the Tribunal has dismissed the appeal filed by the assessee and confirmed the penalty imposed under Section 13-A(4) of the U.P. Trade Tax Act, 1948 (hereinafter referred to as the 'Act'). 2. The revi....

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....s was that there was some overwriting on Form-49. However, there was no discrepancy noted upon physical verification of the goods, either with respect of the goods or the books of accounts of the assessee. In fact, the revenue authorities did not seek verification of the bill from the original books of accounts, at the stage of seizure. Said course was obviously permissible and, in fact, to a larg....