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TMI Blog2010 (11) TMI 871X X X X Extracts X X X X X X X X Extracts X X X X ..... l to decide the appeal of the assessee afresh on the issue involved in the appeal of the applicant only in accordance to law. - 920 of 2010 - - - Dated:- 20-11-2010 - RAJES KUMAR, J. RAJES KUMAR J. This is a revision under section 11 of the U.P. Trade Tax Act, 1948 (hereinafter referred to as, the Act ) against the order of the Tribunal dated October 18, 2010 for the assessment year 2001-02. The applicant was carrying on the business of manufacturing of glass bangles, glasswares and glass tubes. The assessee disclosed the sales of bangles with effect from November 1, 2001 at Rs. 29,76,000. The bangles have been exempted from tax with effect from November 1, 2001. The assessing authority has rejected the books of account and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rieved by the order of the appellate authority, the applicant filed second appeal before the Tribunal, Agra. The Tribunal by the impugned order dated October 18, 2010 has allowed the appeal and remanded back the matter to the first appellate authority to decide the appeal afresh. The appellate authority has held that at the time of survey dated November 16, 2002, the munim was present, who told to the survey officer that since last four years the assessee had not produced/manufac tured glass bangles whereas the assessee had disclosed sales of glass bangles at Rs. 29,76,000 from November 1, 2001. The Tribunal held that the assessing officer has rightly opined that the assessee had evaded the sales of glass wares under the garb of manufacturi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gles at Rs. 14,00,000 for the period April 1, 2001 to October 31, 2001. There was no dispute that the applicant had manufactured the glass bangles in the year under consideration and, therefore, the Tribunal has acted illegally and exceeded to its jurisdiction in recording the findings that the applicant had not manufactured bangles at all during the year under consideration placing reliance on the statement of munim on the survey dated November 16, 2002. He placed reliance on the decision of this court in the case of G.D. Steels and Gases Pvt. Ltd. v. Commissioner of Trade Tax, U.P. reported in [1999] 115 STC 491; [1999] UPTC 35. He further submitted that the survey dated November 16, 2002 is not relevant for the year under consideration a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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