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TMI Blog2014 (1) TMI 1153X X X X Extracts X X X X X X X X Extracts X X X X ..... ent Year 1997-98 (U.P.), the Assessing Authority, i.e. Trade Tax Officer-6, Aligarh, rejected the accounts of Assessee and proceeded to make best judgment assessment imposing a total tax liability of Rs. 1,41,000/- by order dated 23.10.1999. The accounts were rejected relying on a survey report dated 24.10.1998, wherein a Diary was seized which contains entries from 20.5.1997 to 28.3.1999 relating ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8 -Central) has been dismissed. Another Second Appeal was preferred by department also, i.e., Second Appeal No. 6 of 2000 (1997-98- Central). That has also been dismissed. 2. Sri R.K. Garg, learned counsel for Assessee, contended that diary, which was seized in survey, belong to one Virendra Mistri, but neither he was examined nor allowed to be cross-examined by Assessee, though he has filed his ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vit by Sri Virendra Mistri, the Tribunal has discussed the matter and found that detailed entries with respect to transactions relating to Assessee's establishment have been mentioned therein and an indepth study thereof shows that the statement given by Virendra Mistri in the affidavit was incorrect since it was contradictory to what was contained in the diary, seized during survey. These are con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 2008, the language whereof is pari materia, only when a question of law has arisen in the matter. It is, thus, a substantial and jurisdictional issue, whether there has arisen a question of law or not. Even if there is some factual errors or view taken by authorities below is not as good as this Court may find, and another view may be possible but that would not provide a jurisdiction to this ..... X X X X Extracts X X X X X X X X Extracts X X X X
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