2022 (5) TMI 140

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....15 passed by the Commercial Tax Tribunal (Bench-II), Agra in Second Appeal No. 595 of 2014 (A.Y. 2013- 14) under the U.P. VAT Act and Second Appeal No. 594 of 2014 (A.Y. 2013-14) under the Entry Tax Act, in which following common question of law has been framed:- SALES/TRADE TAX REVISION No. - 132 of 2016 "A. Whether in view of the order passed by the Joint Commissioner SIB-II Commercial Tax, Agra passed under section 45(5) of the Act dated 29.01.2013 not to return the seized material (13 loose papers) to the applicant till the completion of assessment and adjudication of appeal, the explanation submitted before the Tribunal on 21.09.2015 after the return of seized material (13 loose papers) on 16.09.2015, the Tribunal was correct to rej....

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....ut specifically settying aside the finding of the appellate authority? IV. Whether the Tribunal was correct to restore the assessment order in the absence of any material brought on record by S.I.B. Officer as to what evasion was found at the time of survey dated 30.10.2012? 3. Learned Senior Counsel submits that though at the time of survey dated 30.10.2012, 13 loose parchas were found, explanation to the same effect was submitted, but the assessing authority, without considering the same, has rejected the books of account and made the best-judgement assessment and estimated suppressed purchases as well as sales. On appeal, the same was partly allowed. Before the Tribunal, all the details were furnished, but the Tribunal, without consid....