TMI Blog2022 (7) TMI 453X X X X Extracts X X X X X X X X Extracts X X X X ..... of accounts that were examined during the course of assessment and which therefore, became part of the assessment record, the mistake is purely on account of an oversight. To that extent the reasoning given by the revenue authorities and the Tribunal cannot be faulted. Similar is the case with cotton thread. It is not the case of the assessee that it had disclosed manufacture of cotton thread in its books of accounts. In fact, the assessee set out a case that it had wrongly shown cotton thread in its trading account by way of purchase from other dealers. In absence of any invoice etc. to establish the purchase made by the assessee, and in face of his own disclosure that it had purchased the same, again the authorities or Tribunal have not e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... first appeal order as also the order dated 25.8.2006 passed under Section 22 of the U.P. Trade Tax Act, 1948 (hereinafter referred to as 'the Act') for the Assessment Year 1999-2000. By that order (under Section 22 of the Act)the assessing officer imposed tax Rs. 38,050/- on the turn over of purchase of cotton thread, cotton and leather from unregistered dealers. Present revision has been pressed on the following question of law:- Whether in view of the facts and circumstances of the case the order passed under Section 22 which requires long drawn argument, the imposition of tax under section 22 of the Act is justified? Having heard learned counsel for the parties and having perused the record, it transpires that the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad made those purchases from unregistered dealers and therefore exposed itself to tax under Section 3(AAAA). It also transpires from a perusal of that order that the assessee had resisted that claim by submitting that cotton thread had been wrongly shown (by it) in the trading account. As to the purchase of cotton, it was claimed that Sanjay Kumar, though unregistered, had purchased the same from a registered dealer Ramswaroop Ramesh Chand. As to the purchase of leather, the assessee did not dispute the fact of that purchase having been made from unregistered dealer. The above order was confirmed in appeal. The Tribunal has also dismissed the assessee's appeal. Having heard learned counsel for the parties and having perused the record, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee set out a case that it had wrongly shown cotton thread in its trading account by way of purchase from other dealers. In absence of any invoice etc. to establish the purchase made by the assessee, and in face of his own disclosure that it had purchased the same, again the authorities or Tribunal have not erred in treating the same to have been purchased from unregistered dealer. There was also no debate or doubt as to that. However, that process of reasoning may never apply to the additions made on account of purchase of cotton. It is so because in the course of proceedings under Section 22, the assessee furnished a specific explanation that though, that cotton had been purchased by him from unregistered dealer, it was tax paid in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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