2020 (3) TMI 194

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eferred to as "the Tribunal"), passed in Second Appeal No. 287 of 2014, whereby the appeal preferred by the assessee-revisionist has been rejected and the order passed by the First Appellate Authority has been affirmed. This revision pertains to assessment year 2010-11. 3. The instant revision has been admitted by means of order dated 07.01.2020, on the following substantial questions of law : (I) Whether on the facts and circumstances of the case the judgment and order passed by the learned Commercial Tax Tribunal Lucknow Bench-III was legally justified in dismissing the appeal of the revisionist whereas there is no material fact available on record to show that the revisionist has purchased 4700Kg. betel but from M/s Trade Imp....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the said order, the revisionist preferred first appeal before the Additional Commission, Grade-II (Appeals)-4, Commercial Tax, Lucknow (hereinafter referred to as "the First Appellate Authority"). The first appeal of the revisionist was partly allowed by orders dated 28.06.2014 and 21.08.2014, wherein factum of the transaction in question was maintained and certain relief in the turnover was given to the revisionist. 8. Aggrieved by the orders passed by the First Appellate Authority, the revisionist preferred second appeal before the Tribunal, which has been rejected by means of impugned order and the order of First Appellate Authority has been affirmed. 9. In the impugned order the Tribunal has held that during the survey dated 10.0....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ce on the basis of report of SIB and other material available on record the orders passed by the Revenue are just and valid and no interference is required by this Court. 13. Heard learned counsel for the parties and perused the record. 14. From the perusal of record it is clear that only on the basis of a bill/invoice which has been discovered by the Revenue, the said transaction has been brought to tax with regard to purchase of 4700Kg. betel nut alleged to have been purchased from M/s Trade Impex, Kanpur. The revisionist throughout the aforesaid proceedings has denied the transaction in question. 15. It has further been brought on record that M/s Trade Impex in their return have also denied the said transaction and a confirmatio....