TMI Blog2020 (4) TMI 139X X X X Extracts X X X X X X X X Extracts X X X X ..... ground that the books of account were not available that the presumption was raised. However, in the present case it would indicate that non-availability of books of account has not been taken as a ground rather it was something which was seen and found at the time of survey, that is loading of oil cake in vehicle and the same did not match with the account books upon which the assessment has been made - Therefore, the aforesaid decision does not come to the rescue of the revisionist. As far as the other submission is concerned, the revisionist was not provided with the copy of SIB report. It will be relevant to mention that the same also does not merit consideration for the reason that this plea was neither raised by the revisionist at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by filing an appeal before the Additional Commissioner, Grade-II (Appeals) First Trade Tax Faizabad. The First Appellate Authority after hearing the parties partly allowed the appeal and reduced the tax demand by ₹ 81,381.00. The revisionist preferred a second appeal before the Commercial Tax Tribunal registered as Commercial Tax Number Second Appeal No.224 of 2019. The Appellate Court has dismissed the appeal against which the revisionist has come up before this Court in the instant revision. It has been submitted that the authorities below had committed an error in failing to appreciate that non-production of the books of account at the time of survey could not have been made the sole basis for making the tax assessment on best ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er UP 53 BT-6672 was being loads with oil cake and it was also found that in so far as this activity is concerned, there was no disclosure by the revisionist in his books of account. It is on the aforesaid basis that the Special Investigation Bureau (SIB) had made the survey and had thereafter raised the tax demand. The First Appellate Authority had already considered the facts and circumstances and has reduced the tax demand by ₹ 81,381.00. As far as the first submission of the learned counsel for the revisionist that the assessment has been made purely on the ground that the books of account were not available does not sound right for the simple reason that in the order it has been clearly indicated that what prevailed with th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ised by the revisionist at any point of time before the authorities nor before the appellate court below, accordingly this plea is being raised for the first time which does not countenance merit. For the aforesaid reason, the decision of the Coordinate Bench in the case of M/s. Neel Kanth Sweets is also distinguishable on the facts nor does it lays down any proposition that in all circumstances it is compulsory to provide a copy of SIB report to the assessee. In the aforesaid facts and circumstances, this Court is of the opinion that there is no merit in the aforesaid revision and it is liable to be dismissed. The revision is dismissed, however, there will be no order as to costs. - - TaxTMI - TMITax - CST, VAT & Sales Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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