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TMI Blog2015 (4) TMI 248X X X X Extracts X X X X X X X X Extracts X X X X ..... On 11.9.2008, a survey of the business premises of the revisionist was conducted but due to non-presence of any authorized persons, the books of account could not be produced. However, an estimate of the stock was taken and certain loose papers , which were found on the premises were seized. The Dy. Commissioner (S.I.B.) submitted his report and thereafter the matter came up before the assessing authority, Deputy Commissioner (Commercial Tax), U.P. Lucknow. The contention of the revisionist is that the assessing authority while passing his order based upon best judgment assessment has relied in to upon the S.I.B. report. The Assessing Authority in his best judgment assessment assessed the revisionist to a tax of Rs. 37,43,116/-. Aggrieve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... accepted in-toto by the assessing authority on the ground inter-alia that at the time of survey the revisionist had not been able to produce books of account. However, the revisionist was never confronted with the S.I.B. report which has formed the basis of the best judgment assessment order, passed by the assessing authority. On the second aspect of the matter it is contended by Shri Bharat Ji Agarwal that on the question of procurement of LPG cylinders the authority has held that the cylinders were procured from the open market and from unregistered dealers. His submission is that there is no material on record to that effect and in any case the revisionist could not have procured LPG cylinders except from the licenced and Company authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the U.P. has been made. 3.Whether the Assessing Authority is justified in following the report of Authorities without issuing the copy of the same or considering the evidence filed against the presumptions made by the SIB Authority. 4.Whether the Assessing Officer is justified on the evidence, facts and figures on the record, under the influence of the report of SIB, without applying own independent mind and examining the explanation and books. 5.Whether preparation of fast food can be held to be manufacturing of whereas the definition of nmanufacture as given in the Act the word is not written. 6.Whether the 1st Appellate Authority is justified is not giving a decision claim of ITC objected in the grounds of after mentioning in the o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessing authority while passing the order has relied entirely upon the SIB report and it is silent so far as material contained in the books of accounts which were produced by the revisionist and the material contained therein. Before the Tribunal though this matter was agitated but the same has been rejected. On the question as to whether preparation of food amounts to 'manufacture' or not, the Tribunal has held that the same amounts to 'manufacture'. However, this Court need not go into that question at this stage. Shri Bharat Ji Agarwal has placed reliance on a Division Bench Judgment of the Allahabad High Court reported in 2008 UPTC 1133 Ms. Vehalana Steels and Alloys Pvt Limited Muzaffarnagar vs. State of U.P. And oth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this writ petition finally directing the respondents not to proceed with the provisional assessment unless copy of the report of the Deputy Commissioner (S.I.B.) is supplied to the petitioner if the department proposes to rely on any part of that report in the provisional assessment proceedings. It is clarified that the supply of the copy of the report will not be necessary and the provisional assessment proceedings may be continued if the department does not propose to rely upon that report at all in the provisional assessment proceedings. However, in the latter situation the petitioner will be informed in advance in writing by the department that the department will not rely on any part of that report." In the facts and circumstances of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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