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TMI Blog2015 (4) TMI 248X X X X Extracts X X X X X X X X Extracts X X X X ..... the matter to the assessing authority for consideration on certain questions, the order of the Tribunal deserves to be set aside. Order of the Tribunal dated 26.6.2014 and the assessment order dated 02.01.2010 and the appellate order dated 10.8.2011 are hereby set-aside. The matter is remitted to the Assessing Authority with the direction that the assessing authority shall make a fresh assessment after providing a copy of the SIB report to the revisionist and after giving him an opportunity to submit his explanation to the same. - Decided in favour of assessee. - TRADE TAX REVISION No. - 86 of 2014 - - - Dated:- 1-8-2014 - B. Amit Sthalekar,J. For the Appellant : Vaibhav Pandey JUDGEMENT Hon'ble B. Amit Sthalekar,J. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax Tribunal, Lucknow under section-57 of the U.P. VAT Act. The tribunal by the impugned order has remitted the matter again to the assessing authority on two questions :- 1. Whether ITC claimed can be disallowed against the provisions of 13 with rule 30 of the U.P. VAT Act and after signing the Purchases L (Purchase against tax invoice) 2.Whether ITC can be disallowed when no violation of any condition prescribed in Rule 21 of the U.P. has been made. On the question as to whether preparation of food amounts to 'manufacture' the Tribunal has held that preparation would amount to 'manufacture'. I have heard Shri Bharat Ji Agarwal and Shri S.M.K. Chaudhary, learned senior counsel assisted by Shri Vaibhav Pandey for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d ought to have taken the same into consideration and recorded his findings thereafter. However, aggrieved by the order of the best judgment assessment the revisionist preferred an appeal before the appellate authority. A specific plea was taken that the revisionist was never confronted with the survey report nor a copy of the same was given to the revisionist and therefore the revisionist was completely in the dark with regard to the findings recorded by the Dy. Commissioner (S.I.B.) in his survey report, the appellate authority, however, while passing the appellate order allowed a reduction in turn over resulting in a reduction in the tax liability to the extent of 13,43,000/-. Aggrieved, the revisionist as well as the Department fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the seized loose purcha 68 for prep cheques can be treated concealed purchases the payment for these purchase were made by cheque in July, 2008 while survey was made in September ........... So far as the questions 1 and 2 are concerned, the same need not to be dealt with by this Court as on these two questions the Tribunal has already remanded the matter to the Assessing Authority to examine the matter afresh. However, so far as the question no.3 is concerned, namely, that the assessing authority made a best judgment assessment order relying exclusively on the report of Dy. Commissioner SIB without providing a copy of the same to the revisionist, the Tribunal has held that there was sufficient material before the assessing authority t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nicated to the petitioner. But the communication of the substance of the adverse findings in that report may not always be sufficient. The reason is that the material adverse to the petitioner in the report may not have been properly or completely understood or appreciated in its proper perspective by the Officer when it read the report and what has been understood by the Officer may not have been communicated accurately to the petitioner by that Officer. Language as a medium for communication of ideas is far from perfect and that imperfection increases indirect communication. The inadmissibility of hearsay evidence is based on that concept. Moreover, the context in which the adverse conclusion finds place in the report may, in some cases, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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