2020 (3) TMI 824

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.... Praveen Kumar, learned counsel for the revisionist as well as Sri Bipin Kumar Pandey, learned Standing Counsel for the respondent. By means of present revision, the revisionist has assailed the order dated 6th September, 2009 passed by the Commercial Tax Tribunal, whereby the appeal preferred by the revisionist has been rejected. This revision relates to the assessment year 1998-99. Brief fac....

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....m -F could not be produced the claim of the revisionist was disallowed by the assessing authority. The revisionist preferred first appeal before the Deputy Commissioner (Appeals)-II, Trade Tax, Kanpur, which was partly allowed by means of order dated 22.03.2002 and the application filed under Section 12B was rejected. The revisionist not being satisfied with the order of the first appellate auth....

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....he impugned order of the Tribunal can sustain in the eyes of law, when all the authorities refused to allow the benefit of Form-3D furnished by the revisionist? b) Whether the benefit claimed in respect of furnishing of Form 3-D is legally and rightly refused by the authorities below as well as Tribunal? c) Whether, the impugned order of the Tribunal is correct in the eyes of law as also in ....

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....assessment pertains to the year 1998-99 and therefore Forms have been procured by the revisionist after two years of the assessment, therefore, benefit of the same cannot be granted to the revisionist. This Court, in the case of M/s Ashok Industries Vs. Commissioner Trade Tax, U.P. Lucknow, 2019 UPTC (Vol. 103) 1014, under similar circumstances up held the order of the Tribunal relying upon the ....