9911796707
TMI Blog2020 (4) TMI 69X X X X Extracts X X X X X X X X Extracts X X X X ..... nd thereby upholding the order of the Assessing Authority levying tax assessing the turnover of Rs. 5,00,00,000/-. The brief facts of the case are that during the assessment year 2002-03 the survey was conducted, wherein on the basis of which the Assessing Authority issued a show cause notice to the revisionist on 27.09.2002. The revisionist duly replied to the said show cause notice and after considering the said reply the Assessing Authority determined the evasion of Rs. 5 crore in respect of purchase of Wheat and accordingly fixed the taxable turn over and Tax at Rs. 5,13, 02,176/- and Rs. 10,26,044/- respectively by means order dated 31.12.2004. The revisionist preferred an appeal under Section 9 of the Trade Tax Act before the Joint C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecorded that extrapolating the same for the entire year an amount of total turnover, the amount of evasion was assessed at Rs. 1 Crore of wheat and on the basis of the said turnover calculations were made for relevant tax which was held to be evaded by the revisionist. The Commercial Tax Tribunal, on the other hand in second appeal has duly considered the order passed by the Assessing Authority as well as first appellate authority and have given a specific finding, which are quoted herein below:- and finally they have set-aside the order passed by the First Appellate Authority in toto and has upheld the order passed by the Assessing Authority. The counsel for the revisionist has vehemently urged that a specific finding has been recorded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onist. It has further been pointed out out by the counsel for the revisionist that Tribunal it its impugned order had recorded that assessment was made on the basis of survey report dated 27.09.2002 and 20.04.2002 and have further proceeded to uphold the order passed by the Assessing Authority. It has been submitted that there is no survey report dated 10.04.2002 and it was vehemently canvased that the order of the Tribunal is without application of mind. I am also satisfied that the Tribunal has not considered the entire aspect of the matter as raised by the revisionist and therefore in the fact and circumstances of the present case the order of the Commercial Tax Tribunal dated 12.06.2006 is set-aside and the matter is remanded back to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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