2017 (1) TMI 910

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..... revise the assessment of the assessee - Held that: - There is no material before us to conclude that this factual finding is perverse. In the light of the said factual finding, we cannot say that the order passed by the First Appellate Authority in interfering the matter to the Assessing Authority is illegal - the order passed by the First Appellate Authority confirmed - revision allowed - decide .....

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..... atter in appeal and the First Appellate Authority found that the dealer has purchased the second quality pepper and the conclusion that the dealer has evaded tax on the basis of comparison of the price of such pepper with the market price of the first quality pepper. Thereafter, the Appellate Authority concluded that since the Assessing Authority failed to prove that the appellant received more co .....

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..... st quality pepper. There is no material before us to conclude that this factual finding is perverse. In the light of the said factual finding, we cannot say that the order passed by the First Appellate Authority in interfering the matter to the Assessing Authority is illegal. However, we do find force in the complaint of the learned Government Pleader that the observation made by the Tribunal in t .....

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