Court No. - 33 Case :- SALES/TRADE TAX REVISION DEFECTIVE No. - 1 of 2010 Petitioner :- M/S Badal Hosiery Respondent :- Commissioner, Commercial Tax, U.P., Lucknow Petitioner Counsel :- Ram Khelawan,M.M. Rai Respondent Counsel :- C.S.C. Hon'ble Bharati Sapru,J.
It is the contention of the revisionist that the 1st
Appellate Authority has recorded a finding in its
order dated 25.4.2007 that the transactions of the
assessee was duly recorded in its books of account
and therefore, no penalty could have been imposed
under Section 13A(4) of the Act. The Tribunal’s
order is completely silent on this aspect. It simply
refers to the order passed under Section 13A(4), but
does not discuss anything about the transactions
being recorded in the books of account. The matter
remanded to the Tribunal to examine this aspect of
the matter as to whether the findings recorded by
the 1st Appellate Authority with regard to the
transactions being recorded in the books of account
is correct or not. The matter of remand may be
decided by the Tribunal within a period of one
month from the date of the production of a certified
copy of this order being placed before it.
A certified copy of this order may be placed before
the authority within a period of one week from
today.
With the aforesaid observations this revision is
disposed of.
Order Date: 11.1.2010
AKJ