Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2014 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (1) TMI 1559 - ALLAHABAD HIGH COURTRejection of books of account - Determination of turnover of the applicant - Non summoning the records of the excise department despite specific request merely on the basis of surmises and conjectures - Held that:- assessee had tried to place an agreement with other parties and had also produced copies of the agreements, which were not duly signed and simply on the ground that the place of settlement or agreement and issue of the stamp paper was not shown in some cases, were not acceptable as evidence to proof that the assessee was not the holder of the trade mark - matter be remanded to the assessing authority to reconsider the matter on the three questions above. He may give to the assessee an opportunity of hearing to the assessee to lead evidence that he may have to establish its case. On remand the matter may be examined and decided within a period of three months from the date of production of a certified copy of this order being placed by the assessee - Decided in favour of assessee.
|