2026 (7) TMI 1609

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....nist(s) : Vishwjit For the Opposite Party(s) : C.S.C. ORDER HON'BLE PIYUSH AGRAWAL, J. 1. Heard Mr.Vishwjit, learned counsel for the revisionist and learned ACSC for the State-respondents. 2. The instant revision has been filed against the impugned order dated 30.11.2019 passed by the Commercial Tax Tribunal in 2nd Appeal no. 128/2019 for the Assessment Year 2014-15 arising out ....

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.... purchase and sale of branded Tyres & Tubes. He submits that business premises of the revisionist was surveyed on 12.3.2015 in which nothing adverse against the revisionist was found but the assessing authority merely on the basis of presumption determined the turnover of undisclosed purchase of Tyre from the unregistered dealer of Rs. 3,75000/- and imposed the tax to the tune of Rs. 50250/- and s....

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....7. After hearing learned counsel for the parties, the Court has perused the records. 8. The records shows that the survey was conducted on 12.3.2015 and books of account were not produced and on the said premise the best judgement assessment was made. The record further reveals that no other discrepancy whatsoever was pointed out at the time of survey dated 12.3.2015, which led the assessing au....