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2008 (7) TMI 925 - ALLAHABAD HIGH COURTWhether the Tribunal is legally justified in denying the turnover of form C for ₹ 85,568.75 which was said before the first appellate authority? Held that:- The assessing authority as also the Tribunal have considered the material on record in arriving at the finding of not accepting the account books and making an estimation of turnover which are pure finding of fact not warranting any interference in revisional jurisdiction. The findings recorded by the assessing authority and the Tribunal are not without basis and, therefore, do not warrant any interference. Revision dismissed.
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