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2023 (1) TMI 384 - ALLAHABAD HIGH COURTInitiation of re-assessment proceedings - escaped assessment - initiation on the ground that three Form-C issued by the purchasing dealer, which was situated in the State of Rajasthan had not entered the same in the books of accounts and the said three Form-C are not verified - HELD THAT:- On perusal of material on record and find that after the two round of remand of the matter by the first Appellate Authority, the Tribunal, after considering the material on record and calling for the records of the Assessing Authority, had found that the three Form-C, which were issued to the selling dealer, was issued by the Tax Department of State of Rajasthan and the assessment of purchasing dealer has already been done in his State. The Tribunal has further recorded a finding that the books of accounts of the assessee was already accepted and there was no ground for initiating proceedings under Section 21 of the Act for reassessment and there was no material on record to make out a case that any turn over has escaped assessment. The findings of fact has been recorded by the Tribunal which needs no interference by this Court. Revision dismissed.
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