9911796707
TMI Blog2019 (1) TMI 1697X X X X Extracts X X X X X X X X Extracts X X X X ..... ch, Kanpur in Second Appeal No. 610 of 1999. Learned counsel for the revisionist submits that the revisionist firm is certified by the Khadi and Gramodyog Board and is registered under the U.P. Khadi Gramodyog Board, Kanpur. It is also registered under the provisions of U.P. Trade Tax Act, 1948 (hereinafter referred to as "the Act, 1948"). The revisionist firm is engaged in the business of manufacturing steel furniture, steel almirahs and certain agricultural equipments etc. Brief facts of the case are that on 25.08.1996, a survey was conducted by the Special Investigation Branch (hereinafter referred to as "SIB") of Trade Tax Department, kanpur at 122/629, Shastri Nagar, Kanpur where the business premises of the revisionist firm is situat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... revisionist by means of instant revision. The revision was admitted by this Court by order dated 23.05.2008, on the following questions of law : (1) Whether, the Tribunal is legally justified to allow the department's appeal and restore the assessment order without dealing with the findings recorded by the first appellate order? (2) Whether, the rejection of books of account of the applicant and estimation of turnover is wholly perverse, arbitrary and excessive? The entire proceedings have been conducted on the basis of report(s) of the SIB, wherein it has been recorded that during the survey no books of account were found at the place of manufacture and very few items which are to be manufactured by the revisionist were found at t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... late authority and as further looked into the facts of the case itself and therefore, the submission made by learned counsel for the revisionist in this regard is incorrect. The first question of law, is therefore, answered in favour of the Revenue and against the revisionist. The second question of law with regard to rejection of books of account of the revisionist has also been dealt by the Tribunal. The Tribunal has considered in detail the findings recorded by the SIB to the effect that the entire business of the revisionist, as claimed by it appears to be a sham, no manufacturing activity was carried out by the revisionist firm in its factory premises. The books of account which were maintained were not available at any of the addr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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