1977 (2) TMI 33 - AT - VAT and Sales Tax

Summary

The judgment by Appellate Tribunal ITAT DELHI involved two applications for drawing up a statement of the case and referring a question of law arising from an order related to assessment year 1970-71. The assessment orders were passed ex-parte, but later set aside by the Financial Commissioner due to lack of reasonable opportunity for the dealer to produce books of accounts. The Financial Commissioner found the assessing authority's rejection of an adjournment application arbitrary, but concluded that no question of law was involved, refusing to refer the matter to the High Court.