9911796707
TMI Blog2008 (7) TMI 933X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 195 of 1991 for the assessment year 1983-84 (U.P.). The dealer-applicant carries on the business of manufacturing and selling of bricks. The disclosed firing period of the brick kiln was accepted in respect of the second season. However, the authorities below have not accepted the disclosed firing period in respect of the first season on the fact as found in the survey dated June 4, 1983. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irected the applicant to file a copy of the survey report dated June 4, 1983. In compliance therewith, along with the supplementary affidavit, a copy of the said survey report has been filed as annexure SA1. A bare perusal of the said survey report would show that at the time of survey it was found that the brick kiln was closed due to fault in the chimney. The surveying officer was informed by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1983 as it was expected but on June 16, 1983 the brick kiln was actually fired. In the absence of any material to show that the brick kiln was actually fired on June 5, 1983, the inference drawn by the authorities below on the basis of the said survey itself is not justified. It may be noticed that at the time of survey, the account books were found complete. No other discrepancy was noticed. Eve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... material to discard the disclosed firing period. In the absence of any material to discard the disclosed firing period, the order of the Tribunal cannot be sustained. In the result, the revision succeeds and is allowed and question No. (iii) is answered in favour of the dealer-applicant and it is held that there was no material before the Tribunal to reject the disclosed firing period. In other w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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