9911796707
TMI Blog2014 (7) TMI 1141X X X X Extracts X X X X X X X X Extracts X X X X ..... e Central Sales Tax Act nor transaction in question was entered in the books of account of the dealer?" 3. The revision has arisen from Tribunal's order dated July 29, 2004, where by it has allowed second appeal of dealer, for assessment year 1989-90, under the Central Sales Tax Act. 4. This revision is preferred under section 11(1) of the U. P. Trade Tax Act, 1948. The procedure for filing revision is prescribed in Chapter 27 of the High Court Rules. Rules 1 to 13, thereof, basically talk of procedure of filing an application under section 256(2) of the Income-tax Act, 1961, but, vide rule 20, it is provided that Rules contained in the aforesaid Chapter shall, so far as, may be, with necessary modifications and adoptions, would also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ade by the Commissioner of Income-tax shall normally be accompanied by an affidavit of service stating that a copy of the application together with other papers and affidavit accompanying it have been served on the assessee in accordance with the procedure prescribed therefor by the Income-tax Act, 1961 and also stating that the assessee has been intimated in writing the date of filing in court and the date of hearing of the application:- Provided that if due to lack of time or other sufficient reason the affidavit of service does not accompany the application filed by the Commissioner of Income-tax, the aforesaid affidavit must be filed within three weeks of the date of institution of the application. (3) A counter-affidavit if any, may ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of filing affidavit of service, this court finds no justification, still to continue with said revision to remain pending and give further opportunity to Revenue, after such a long time. 9. This revision was filed in 2007 and till date affidavit of service has not been filed. In my view it is fit case where this court must reject revision having not been filed in accordance with rules and for non-compliance of requirement of Chapter 27, rule 5(2) of the High Court Rules. 10. Even otherwise, having heard learned standing counsel, I find that Tribunal by recording findings of fact has allowed appeal preferred by dealer. Learned standing counsel could not place anything before this court that view taken by the Tribunal suffers ..... X X X X Extracts X X X X X X X X Extracts X X X X
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