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TMI Blog2012 (5) TMI 561X X X X Extracts X X X X X X X X Extracts X X X X ..... e Trade Tax Tribunal, Faizabad in Second Appeal No. 106 of 2003 for the assessment year 2001-02. The brief facts of the case are that the revisionist firm is a sole proprietorship firm of Sri Kashmeeri Lal Agarwal, which was engaged in the trading of food-grains, oil-seeds, etc. On September 14, 2001, special inspection team of the Department at the site of railway goods godown, Varanasi Cantt. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the recovery of the tax, until the decision of the revision. With this background, Sri M.M. Dewan, learned counsel for the revisionist, submits that Sri Santosh Kumar Agarwal is the son of Sri Kashmeeri Lal Agarwal, but had no connection with the firm. He also submits that Sri Haridwar Yadav from whose possession diary was seized, has stated in his affidavit that the transactions of loading ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns in the hands of the revisionist-firm only on the basis of presumption. According to him, no addition can be sustained on the basis of presumption and the Tribunal has committed an error by remanding the matter to the Assessing Officer. For the purpose, he relied on the ratio laid down in a number of cases like Din Dayal Raghubir Chand v. Commissioner of Sales Tax [1987] UPTC 985 and Hind Vas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by Sri Haridwari Lal may be an after-thought and the same will have to be examined. For this purpose, gate-pass 6R and 9R which were issued from the mandi samiti are very vital piece of evidence to determine the identity of the purchaser of the wheat. Moreover, it is not clear from the record that Sri Santosh Kumar Agarwal is doing what business. There is nothing wrong when the Tribunal asked t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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