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TMI Blog2016 (11) TMI 414X X X X Extracts X X X X X X X X Extracts X X X X ..... reasons when a copy of the repairing and job work and repairing work supported with the repair charges bills/vouchers maintained and reflected in the ledger and payment received, it correctly restored the Assessment order? (ii) Whether the Tribunal was justified in assessing evaded extra purchases Rs. 25,00,000/- and evaded extra sale of Rs. 15,00,000/- when the basis of rejection of accounts pertains to job work and repairing charges only? (iii) Whether the Tribunal rightly restored the evaded sale at Rs. 25,00,000/- and evaded purchase Rs. 15,00,000/- without setting aside the finding of the Appellate Authority and without considering Assessment order of A.Y. 2007-08 and A.Y. 2009-10. With the consent of learned counsel for the parti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order dated 1.7.2014. Aggrieved with the order of the First Appellate Authority, the Assessee as well as The Commissioner, Commercial Tax, U.P. Preferred Second Appeal being Second Appeal No.369 of 2014 and 422 of 2014 respectively under Section 57 of the U.P. VAT Act 2008 (hereinafter referred to as "the Act"). By order dated 23.6.2016 the Second Appeal of the respondent was allowed and the appeal of the Assessee was dismissed by the Member Commercial Tax Tribunal, Bench-II, Agra. Aggrieved with aforesaid order of the Tribunal allowing the appeal of the respondent and dismissing the appeal of the Assessee, the Assessee has filed these two revisions. Learned counsel for the applicant Assessee admits best judgment assessment but submits t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cerned, the Assesee has clearly stated and produced sufficient material before the Assessing Authority, the First Appellate Authority and the Tribunal with regard to receipt of amount on account of repairs from two agencies, namely, UCO Bank and the I.T.A.T. which comes to Rs. 9,900. The Assessing Authority has not made any inquiry from the aforesaid UCO Bank and I.T.A.T. with regard to the genuineness of repairing disclosed by the Assessee. Thus the receipt of repairing charges from the aforesaid two persons can not be doubted and the addition in the turnover on the basis of receipt of repairing from these two persons is wholly unjustified. Rest of the amount of receipts from repairs could not be proved by the Assessee. So far as the dete ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessing Authority as upheld by the Tribunal is concerned, I find substance in the submission of the learned counsel for the Assessee. It is not the case of the department that apart from the material shown by the Assessee which have been used in the alleged repair in job work, any other material was used by the Assessee in the manufacture determined by the Assessing Officer. There is no material on record that the Assessee has made any unaccounted purchased. Thus those material which were shown to have been used in job work and repair by the Assessee became basis for determination of manufacture of furniture and evaded sales turnover thereof by the Assessing Authority. The Assessing Authority himself recorded findings in the Assessment Orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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