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TMI Blog2014 (1) TMI 1153X X X X Extracts X X X X X X X X Extracts X X X X ..... did not arise, and, authorities below have not committed any mistake by not accepting Assessee's request for cross-examination of Virendra Mistri - Decided against assessee. - Sales/Trade Tax Revision No. - 2547 of 2004 - - - Dated:- 9-1-2014 - Hon'ble Sudhir Agarwal,JJ. For the Applicant : Rakesh Kumar Garg For the Respondent : C.S.C. ORDER 1. For the Assessment Year 1997-98 (U.P.), the Assessing Authority, i.e. Trade Tax Officer-6, Aligarh, rejected the accounts of Assessee and proceeded to make best judgment assessment imposing a total tax liability of Rs. 1,41,000/- by order dated 23.10.1999. The accounts were rejected relying on a survey report dated 24.10.1998, wherein a Diary was seized which contains entries from 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... recorded a finding that the Assessee could not prove whatever he claim with regard to employee, Virendra Mistri, and it was not the responsibility of the Department to call upon the said person for cross-examination by the Assessee, since the affidavit of said person was filed by Assessee himself, hence, it was the Assessee, who relied on the statement of Virendra Mistri, and, hence, there was no question of any cross-examination by the Assessee from his own witness. Regarding the veracity of what has been stated in the affidavit by Sri Virendra Mistri, the Tribunal has discussed the matter and found that detailed entries with respect to transactions relating to Assessee's establishment have been mentioned therein and an indepth study there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourse of argument, the question sought to be raised by Sri Garg is "whether non examination of Virendra Mistri, despite his having filed affidavit, supporting the stand taken by Assessee, would vitiate the proceedings and the findings recorded by authorities". The Statement of Sri Virendra Mistri was relied by Assessee himself and he has filed his affidavit, therefore, question of calling upon Assessee to be cross-examined by Assessee did not arise, and, authorities below have not committed any mistake by not accepting Assessee's request for cross-examination of Virendra Mistri. 7. The question, therefore, as above, is answered against the Assessee. In all others aspects, findings of fact have been recorded by the authorities below and I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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