2025 (5) TMI 853

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed together by this common order. 3. For convenience, the facts of the STRE No.368 of 2022, is being delineated here-in-below: 4. By means of instant revision, the revisionist has assailed the order dated 23.09.2022 passed by the Commercial Tax Tribunal, Bench-II, Agra passed in Second Appeal Nos.296, 297 & 298 of 2018 for the F.Y. 2012-13, under Sections 28 (2) (ii) State Tax, 9(2) Central Tax & 9 (4) Entry Tax. 5. The instant revision has been admitted vide order dated 04.01.2023, which reads as under: "In Re: Civil Misc. Amendment Application No. 3 of 2022 The amendment application is allowed. Learned counsel for the applicant is directed to carry out the necessary amendment, during the course of the d....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....o which a notice was issued to the revisionist under Section 45 (10 ) of the U.P. Vat Act to which the revisionist submitted reply/objection along with material evidence and documents before the Surveying Authority. Thereafter, the regular assessment proceedings were initiated and a show cause notice was issued to the revisionist to which a proper reply was submitted, but not being satisfied with the same, on the basis of discriminatory materials found at the time of survey, after rejecting the books of accounts, best assessment was made, against which an appeal was filed, which was partly allowed, fixing four times enhancement. Feeling aggrieved by the appellate order by the first appellate authority, second appeal was filed, which was als....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....parties, the Court has perused the record. 11. Sri Gupta vehemently argued that materials available on record have not been considered at any stage which vitiate the impugned orders. However, at the first blink, his argument appeared to be very attractive, but on close scrutiny of the grounds taken in the appeals filed before the first appellate authority and before the tribunal, no such specific grounds have been taken by the revisionist that the material (a, b, c, ........) was placed and pressed, and the same has not been considered. 12. On a pointed query put to the counsel for the revisionist as to where any ground has been taken in the grounds so taken in the grounds of appeals filed before the authorities below, he could not sh....