9911796707
TMI Blog2006 (7) TMI 628X X X X Extracts X X X X X X X X Extracts X X X X ..... order dated March 10, 2006, passed by the Trade Tax Tribunal, Bench-I, Kanpur in respect of assessment years 1984-85, 1985-86, 1986-87, and 1987-88. The assessee claimed to be non-taxable having regard to the turnover. However on the basis of survey conducted on November 28, 1987, the assessing authority, vide order dated July 14, 1993, determined the turnover of the assessee at Rs. 1,70,000 (rup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5, 1994 has partly allowed the appeals filed by the assessee and fixed the turnover at Rs. 1,45,500 (Rupees one lac fortyfive thousand five hundred only) and has accordingly fixed the tax liability at Rs. 17,886 (rupees seventeen thousand eight hundred and eighty six only). Against this common order of the first appellate authority, the assessee filed Second appeals (four in number) under section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reported in 2001 UPTC 782 as well as in the case of Commissioner of Trade Tax v. Alauddin Sugar Industries, Bareilly reported in [2001] UPTC 294. In view of the law declared under the judgments referred to above, the learned counsel for the assessee submits that the assessed turnover for the assessment years 1984-85, 1985-86 and 1986-87 could not be reopened nor the liability of tax, fastened ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the survey conducted on a particular date is relevant for the assessment years, during which the survey was conducted, specifically when there was no other incriminating material found suggesting suppression of sales by the assessee in the previous years. From the records of the present trade tax revision, it is apparently clear that except for survey conducted on November 28, 1987, no other mat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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