TMI Blog2016 (11) TMI 414X X X X Extracts X X X X X X X X Extracts X X X X ..... activity - 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 ₹ 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. Since th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rejection of accounts pertains to job work and repairing charges only? (iii) Whether the Tribunal rightly restored the evaded sale at ₹ 25,00,000/- and evaded purchase ₹ 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 parties both the revisions are being finally heard together. Briefly stated facts of the present case are that according to the Assessee it is engaged in trading, job work and repair of furniture. During the assessment proceeding for Assessment Year in question i.e. A.Y. 2008-09 (U.P.), the Assessing Officer issued a show cause notice on eight points and also re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6 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 that there was no basis for determination of unaccounted purchases of ₹ 15 lacs and evaded sales turnover of ₹ 25 lacs on account of profit from job work and repair which included the receipts for repair from UCO Bank and I.T.A.T. for ₹ 9,900/-. It is submitted that the repair charges from both aforesaid two departm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as 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 determination of turnover on the basis of gross profit shown by the Assessee from job work and remaining alleged repairs is concerned, I find that neither before the assessing officer nor before the Tribunal the Assessee could produce relevant documents to establish it despite pointed query made by the Assessin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rial 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 Order on point No.1 of the show cause notice that there is very little possibility of sales of the materials purchased which are usable in manufacture of furniture. On point No.6 of the show cause notice he recorded findings that the disclosed job work is in fact income of the Assessee from manu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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