2013 (8) TMI 22

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..... 95 days in filing of the present revision has been explained to the satisfaction of the Court. Delay is condoned. No objections have been filed to the delay condonation application. It is accordingly allowed. N.S. Rathour Hon'ble Arun Tandon, J. Heard learned Standing Counsel on behalf of the department and Sri Ajit Kumar holding brief of Sri Alok Kumar on behalf of the assessee. The Assessing .....

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..... ity of tax was fastened. Not being satisfied against the orders, the assessee filed first appeal before the Commissioner (Appeal), which was dismissed. He then filed second appeal before the Tribunal being Appeal No. 198 of 2004, Assessment Year 2000-2001. The second appeal has been allowed by the Tribunal under the order impugned and on mere presumptions. It has been held that since the assessee .....

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..... ine crushed stone blasts to Rehand. It was the case of the assessee himself that under the contract with N.T.P.C., he had supplied 65 mm machine crushed stone blasts after purchasing the same from Vidut Kumar Singh. Admittedly, Vidut Kumar Singh did not have any machine available with him for crushing. Therefore, the Assessing Authority as well as the First Appellate Authority were justified in re .....

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