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2016 (11) TMI 413 - ALLAHABAD HIGH COURT

2016 (11) TMI 413 - ALLAHABAD HIGH COURT - TMI - Revision of assessment - evaded turnover - suppression of facts - Held that: - the Tribunal observed that to determine the evaded turnover on the basis of suppressed purchases of waste paper, applying the ratio between purchases of raw material and final product as disclosed by the assessee, opportunity is necessary to be afforded to the assessee and consequently, the matter deserves to be remanded to the assessing officer for assessment. I do not .....

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ss speaking and reasoned assessment orders in accordance with law after considering the reply and the evidences which may be led by the assessee - decided in favor of respondent. - Sales/Trade Tax Revision No. 24, 25 of 2011 - Dated:- 2-11-2016 - Hon'ble Surya Prakash Kesarwani, J. For the Applicant : Vishwjit, N. R. Kumar For the Opposite Party : C. S. C. ORDER Heard Sri Vishwjit, learned counsel for the applicant and Sri B.K. Pandey, learned standing counsel for the respondent. Revisions a .....

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21.05.2004? (ii) Whether on the facts and circumstances of the present case the Tribunal was legally justified in remanding the matter to the assessing officer while all the material and evidence were available on record and no further inquiry or investigation was required? Briefly stated, the facts of the present case are that the applicant is engaged in manufacture and sale of craft papers. For the assessment year in question i.e. A.Y. 1997-1998 (U.P. & Central), the assessment was comple .....

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tity of 161.971 metric tons was not disclosed by the assessee. The assessing authority determined turnover and made certain additions in the provincial turnover as well as in the central turnover. Aggrieved with the assessment orders, the assessee preferred first appeals, i.e. First Appeal No.1029 of 2000 (U.P.) and First Appeal No.1030 of 2000 (Central) before the Deputy Commissioner (Appeal) Trade Tax, Saharanpur-3, Headquarter, Muzaffarnagar. Before the First Appellate Authority, the assessee .....

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Muzaffar Nagar being Second Appeal Nos.313 of 2001 (U.P.), 314 of 2001 (Central), CTT Vs. Hariom Papers and Second Appeal No.225 of 2001 (U.P.) and Second Appeal No.226 of 2001 (Central), Hariom Papers Vs. CTT. The Tribunal allowed all the afore-noted four appeals and remanded the matter to the First Appellate Authority with direction to decide the appeals in the light of observations made in the body of the order. Consequently, the first appeals of the assessee were renumbered being First Appe .....

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d production of craft paper as disclosed by the assessee in his books of accounts. As per books of accounts, the assessee disclosed purchases of 686.971 metric tons waste paper from which it produced 4180.971 metric tons craft paper in which he also used certain other raw materials namely bagasse, paddy, sarkanda and wheat straw. The assessing authority took the stand that the evaded turnover would, thus, be ₹ 1,28,39,947/-. The assessee took the stand that the report submitted by the asse .....

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order of the First Appellate Authority dated 20.10.2004, the Commissioner Trade Tax, i.e. the respondent preferred Second Appeal No.15 of 2005 (U.P.) and Second Appeal No.16 of 2005 (Central) before the Member, Trade Tax Tribunal Muzaffarnagar Bench, Muzaffarnagar, which were allowed by the impugned order dated 04.10.2010 and the matters were remanded to the assessing authority to pass assessment order afresh in the light of the observations made in the body of the order. Aggrieved with this ord .....

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considered the matter and could have recorded a finding on the point of alleged suppressed manufacture of final product, i.e. craft paper and sales thereof. Learned standing counsel submits that since highly disputed facts are involved and assessing authority had submitted a report before the First Appellate Authority which evidently required enhancement of turnover in view of powers conferred under Section 9 of the U.P. Trade Tax Act and as such the Tribunal was fully justified to remand the m .....

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Appellate Authority has also been conferred power to enhance turnover. Undisputedly, the assessing authority submitted report before the First Appellate Authority that as per ratio between waste paper consumed as raw material and the final product, i.e. craft paper disclosed by the assessee in his books of accounts, the evaded final product from waste paper of 161.971 metric tons would come to 985.244 metric tons. Thus the stand has been taken before the First Appellate Authority that the evade .....

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