Court No. - 33 Case :- SALES/TRADE TAX REVISION No. - 1740 of 2006 Petitioner :- The Commissioner Trade Tax U.P., Lucknow Respondent :- S/S Maharani Restaurant Petitioner Counsel :- Standing Counsel Hon'ble Bharati Sapru,J.
Heard learned standing counsel for the State.
This revision has been filed by the State under
Section 11(1) of the Act for the assessment year
2000-01 against the order of the Tribunal dated
9.6.2006.
The question of law referred to is hereunder:
“(i) Whether on the facts and in the circumstances
of the case the Trade Tax Tribunal was legally
justified in granting further reduction ignoring the
findings recorded by the assessing authority without
any proper basis and reason while affirming the
order of rejection of books of accounts ?”
The Tribunal has granted reduction in the turnover
of the assessee. After examining the matter at
length I see no reason to interfere in the order
passed by the Tribunal.
In view of the above finding as recorded by the
Tribunal, no question of law arises.
This revision is dismissed.
Order Date :- 19.1.2010
AKJ