9911796707
TMI Blog1981 (1) TMI 241X X X X Extracts X X X X X X X X Extracts X X X X ..... d Sons, Amroha, a registered firm (hereafter "the assessee"). The assessment years involved are 1971-72 and 1972-73. The assessee carried on business in manufacture and sale of bricks and ran a brick kiln in village Kuri. It also carried on business in manufacture and sale of sugar and had a crusher in village Bahadurpur. For the aforesaid two years the accounts of the assessee and the disclosed t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee claimed to have transferred this bhatta in February, 1975. Ali Jan was found to be the chowkidar at the kiln and his statement was recorded by the survey officer. The assessing authority relying on that statement concluded that at the time of survey made on 30th April, 1973, in fact Allahdiya was the chowkidar and relying on the material recovered at that time, made best judgment assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pect of kiln business, it was submitted before me on behalf of the assessee that despite there being concurrent findings recorded by the assessing authority and the appellate authority in this behalf, the revising authority being the last fact-finding authority should have examined the assessee's contentions and recorded its own findings. After hearing counsel I find that there is substance in thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the appellate authority. The revising authority is required to entertain, to investigate into and to pronounce upon all questions of fact and law raised before it. The jurisdiction under section 10, though it is called a revisional jurisdiction, is in fact an appellate jurisdiction, when invoked by the parties, so that even if there is a concurrent findings on a question of fact by the two low ..... X X X X Extracts X X X X X X X X Extracts X X X X
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