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2019 (2) TMI 1077 - HC - Income TaxDeduction u/s 35(1)(iv) as well as the deduction in machinery and Food Division - Held that:- The appellant in support of its claim has not only produced relevant purchase and sale vouchers/bills but has also submitted a survey report and certificate issued by the Commercial Tax Department. On 14.1.2008, the survey was conducted at the business premises of the appellant and it was noticed that the plant and machinery were established. In the said survey a statement was made that the production was likely to be started in the month of March or April, 2008. The appellant has also filed its annual return as prescribed under the U.P. VAT Act, 1998 and in pursuance of the said return so submitted, an assessment order under Section 28(2) of the U.P. VAT Act was also framed. While passing the assessment order under the U.P. VAT Act the Assessing Authority has observed that on the sale of cooking food the rate of tax is 12% but appellant has accepted tax and deposit the same only at the rate of 4%. A bare perusal for the record, more precisely the assessment order and survey report dated 14.1.2008 filed by the assessee shows that the production was started in March, 2008 and the sale was also made. Tribunal, being a last court of fact, was not justified in brushing aside the certificate, survey report and the assessment order passed by one Government Department, i.e., Commercial Tax Department of U.P. The view taken by the Tribunal in brushing aside the assessment order relevant for the year under consideration is not correct. The impugned order of the Tribunal dated 14.12.2011, is set aside and matter is remanded back to the Tribunal for reconsideration in accordance with law.
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