TMI Blog2008 (8) TMI 867X X X X Extracts X X X X X X X X Extracts X X X X ..... ch was filed before the assessing authority in proceedings under section 22 of the U.P. Trade Tax Act. The matter was listed on various dates before different Benches, but the applicant failed to file the supplementary affidavit, as required by the order dated July 14, 2006. Thus no error in the order of the Tribunal dismissing the rectification application. Revision dismissed. - 654 of 1997 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ary 31, 1987 was rectified by the order dated November 26, 1988. The appeal against the rectification order was dismissed by the first appellate authority. The order of the first appellate authority has been confirmed by the Tribunal by order dated August 17, 1991. Thereafter, an application under section 22 of the Act was filed before the Tribunal on the ground that there are certain errors in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d counsel for the applicant and the learned standing counsel for the Department. At the very outset, it may be pointed out that the revision has not yet been admitted as it was filed with delay. The cause shown is sufficient. Delay in filing the revision is condoned. Sri Krishna Agrawal, learned counsel for the applicant, submits that filing of forms EI and EII was not essential (a point ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evant portion from the order of the Tribunal dismissing the appeal is reproduced below: . . . It is apparent from the material on record that in order to get the exemption the assessee has to file forms EI and form C both. In the instant case, the assessing authority has inadvertently granted exemption on the turnover of Rs. 6,40,000 and later on found that form EI had not been filed . . . ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ected against the order dated January 22, 1997 rejecting the rectification application. The earlier order dated August 17, 1991 dismissing the appeal has attained finality as it was not challenged further. The scope of the present revision is, therefore, confined as to whether the Tribunal was justified in passing the order under revision on the rectification application. There was no error appare ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
