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2019 (1) TMI 1697 - ALLAHABAD HIGH COURTWhether, the Tribunal is legally justified to allow the department's appeal and restore the assessment order without dealing with the findings recorded by the first appellate order? - HELD THAT:- The Tribunal has allowed the appeal of the Department without dealing with the findings recorded by the first appellate authority is clearly incorrect. The Tribunal has dealt with the findings recorded by the first appellate authority and as further looked into the facts of the case itself and therefore, the submission made by learned counsel for the revisionist in this regard is incorrect - the question answered in favour of the Revenue and against the revisionist. Whether, the rejection of books of account of the applicant and estimation of turnover is wholly perverse, arbitrary and excessive? - HELD THAT:- The Tribunal has considered in detail the findings recorded by the SIB to the effect that the entire business of the revisionist, as claimed by it appears to be a sham, no manufacturing activity was carried out by the revisionist firm in its factory premises - The books of account which were maintained were not available at any of the addresses mentioned by the revisionist. The goods and raw material used in the manufacturing process were not mentioned by the revisionist in its books of account and all these facts were sufficient for the assessing authority to reject the books of account and make the best judgment assessment - the second question of law is also answered in favour of the Revenue and against the revisionist. Revision dismissed.
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