9911796707
TMI Blog2009 (11) TMI 843X X X X Extracts X X X X X X X X Extracts X X X X ..... ssued by the mandi samiti pertaining to first two trucks, is not a conclusive proof that the goods were properly shown in the books of accounts.he gate pass can be issued to any vehicle which is crossing the gate of the mandi samiti after paying necessary fee. In these circumstances, the order of the assessing officer agreed who has rightly rejected the books of account and estimated the turnover. Regarding the additional ground, it may be mentioned that it can be raised before the Tribunal even it was not raised before the lower authorities. Revision filed by the assessee is dismissed. - 158 of 2000 - - - Dated:- 6-11-2009 - SATISH CHANDRA DR. , J. Dr. SATISH CHANDRA J. This revision is filed by the assessee under section 11(1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee has knocked the door of this court through the present revision. With this background, Sri M. M. Deewan learned counsel for the revisionist, submits that the Tribunal has exceeded its jurisdiction. The Department has filed an appeal pertaining to only third truck. So tax cannot be revived pertaining to first two trucks for which first appellate authority has already reduced the tax. For this purpose, he has drawn the attention on the question of law number (ii), which runs as under: (ii) Whether, on the facts and circumstances of the case, the Tribunal has not acted beyond its jurisdiction by giving its finding in respect of consignments being transported by truck No. URN 9676 and USD 3967 when the dispute regarding these consi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The gate passes were issued by the mandi samiti pertaining to first two trucks, is not a conclusive proof that the goods were properly shown in the books of accounts. The gate pass can be issued to any vehicle which is crossing the gate of the mandi samiti after paying necessary fee. In these circumstances, I agree with the order of the assessing officer who has rightly rejected the books of account and estimated the turnover. Regarding the additional ground, it may be mentioned that it can be raised before the Tribunal even it was not raised before the lower authorities as per the ratio laid down in the following cases: (1) National Thermal Power Co. Ltd. v. Commissioner of Income-tax [1998] 229 ITR 383 (SC). (2) Shilpa Associate ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
