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TMI Blog2025 (5) TMI 853X X X X Extracts X X X X X X X X Extracts X X X X ..... convenience, the facts of the STRE No.368 of 2022, is being delineated here-in-below: 4. By means of instant revision, the revisionist has assailed the order dated 23.09.2022 passed by the Commercial Tax Tribunal, Bench-II, Agra passed in Second Appeal Nos.296, 297 & 298 of 2018 for the F.Y. 2012-13, under Sections 28 (2) (ii) State Tax, 9(2) Central Tax & 9 (4) Entry Tax. 5. The instant revision has been admitted vide order dated 04.01.2023, which reads as under: "In Re: Civil Misc. Amendment Application No. 3 of 2022 The amendment application is allowed. Learned counsel for the applicant is directed to carry out the necessary amendment, during the course of the day. In Re: Revision Admit on the following question of law:- "I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isionist submitted reply/objection along with material evidence and documents before the Surveying Authority. Thereafter, the regular assessment proceedings were initiated and a show cause notice was issued to the revisionist to which a proper reply was submitted, but not being satisfied with the same, on the basis of discriminatory materials found at the time of survey, after rejecting the books of accounts, best assessment was made, against which an appeal was filed, which was partly allowed, fixing four times enhancement. Feeling aggrieved by the appellate order by the first appellate authority, second appeal was filed, which was also partly allowed by the impugned order by reducing 2% enhancement. Hence, the present revision. 7. He fur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e not been considered at any stage which vitiate the impugned orders. However, at the first blink, his argument appeared to be very attractive, but on close scrutiny of the grounds taken in the appeals filed before the first appellate authority and before the tribunal, no such specific grounds have been taken by the revisionist that the material (a, b, c, ........) was placed and pressed, and the same has not been considered. 12. On a pointed query put to the counsel for the revisionist as to where any ground has been taken in the grounds so taken in the grounds of appeals filed before the authorities below, he could not show any such ground, rather he that material evidence and documents have not been considered. Even before this Court, n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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