2024 (1) TMI 1299

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....nal, Bench-I, Lucknow; whereby the Tribunal has dismissed the Second Appeal No.452 of 2011 filed by the revisionist in respect of Assessment Year 2008-09. 3. Brief facts of the case are that the revisionist was engaged in trading of Gomti Gutka and its allied items. The business premises of the revisionist was surveyed on 23.12.2008 at the time of survey, 14 loose papers were found out of which 12 loose papers were got tallied with the books of accounts, but an adverse inference was drawn on the basis of Parcha Nos. 13 & 14 and thereafter, assessment order was passed on 04.01.2010 against which first appeal was preferred, which was partly allowed vide order dated 12.08.2011, against the same, cross appeals were preferred by the revisioni....

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....e No.322 dated 9.10.2008 was found both in original and photocopy. He further submits that the modus operandi adopted by the revisionist is that in the morning, invoices were being raised for the actual amount and quantity, but in the evening, after getting the back original invoice and the copies, the same is cancelled and invoice of lower amount and quantity were raised. He next submits that the activity adopted by the revisionist is to evade the payment of legitimate tax to the State Government. He prays for dismissal of this revision. 6. The Court has perused the records. 7. Admittedly, an adverse inference has been drawn against the revisionist due to survey dated 23.12.2008 in which 14 loose papers were found as well as variatio....

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....¤¨à¤¿à¤¤ रूप से अंकित किया गया था जिसके कारण थोड़ा अन्तर आना स्वाभाविक था तथा उनके द्वारा यह भी बहस की गयी कि फुटकर व्यापारी माल को ले जाते हैं तथा उन....

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....¤¸à¥à¤ªà¤·à¥à¤Ÿ है कि सर्वेक्षण के समय गोमती गुटके में 11058 पैकेट कम पाया गया था। मीठी सुपाड़ी में 37 पैकेट अधिक पाया गया था। तम्बाकू में 210 किलो कम पाया गया थà¤....