9911796707
TMI Blog2019 (10) TMI 952X X X X Extracts X X X X X X X X Extracts X X X X ..... 7, passed by the Joint Commissioner (Appeals). 2. Heard Sri M.M. Rai, learned counsel for the applicant-assessee and Sri A.C. Tripathi, learned Standing Counsel for opposite party-revenue. 3. The present revision has been pressed on the following question of law: "(i) Whether on the facts and in the circumstances of the case the Commercial Tax Tribunal Moradabad was legally justified in allowing the appeal no. 416 of 2007 (2006-07) filed by the Commissioner Trade Tax, U.P., Lucknow without following the directions given by this Hon'ble Court in its judgement dated 11.01.2010? (ii) Whether on the facts and in the circumstances of the case, the Tribunal was legally justified in observing that the account books produced in observing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ification, had found that the goods being transported were ready-made woollen garments. Therefore, a conclusion had been drawn that they were not properly accounted for in the account books of the assessee, inasmuch as, the bills in question only disclosed the goods to be hoisery items. Though, the word "hoisery" is nowhere used in any of the bills, yet it is also equally true that the bills do not, in any way, indicate that the goods sold by the assessee were woollen garments. 6. Commonly, woollen garments are separate category of the ready-made garments, therefore, the bills for sale of such garments would in the normal course of business reflect the nature of goods as woollen garments. In any case, other than the mere assertion that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty under Section 30-A (4) of the U.P. Trade Tax Act, 1948 had been deleted by the first appeal authority on 25.4.2007. This fact and reason had been specifically mentioned by the assessing authority in the assessment order dated 29.3.2009. Since no independent reason had been given by the assessing officer to accept the books of accounts and, in fact, he had accepted the books of accounts since penalty proceedings came to be dropped meanwhile, the rights of the parties in the penalty proceedings would continue to be determined by the further orders passed in the penalty proceedings and, to that extent as well, the order of the Tribunal does not suffer from any infirmity. Also, the penalty amount is Rs. 6,750/-. 10. The aforesaid finding of ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
