2017 (1) TMI 910

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..... pepper with the market price of the first quality pepper - the First Appellate Authority directed the Assessing Authority to accept the books of accounts and revise the assessment of the assessee - Held that: - There is no material before us to conclude that this factual finding is perverse. In the light of the said factual finding, we cannot say that the order passed by the First Appellate Autho .....

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..... in these revision petitions. The assessee carried the matter in appeal and the First Appellate Authority found that the dealer has purchased the second quality pepper and the conclusion that the dealer has evaded tax on the basis of comparison of the price of such pepper with the market price of the first quality pepper. Thereafter, the Appellate Authority concluded that since the Assessing Author .....

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..... arrived at by adopting the market price of the first quality pepper. There is no material before us to conclude that this factual finding is perverse. In the light of the said factual finding, we cannot say that the order passed by the First Appellate Authority in interfering the matter to the Assessing Authority is illegal. However, we do find force in the complaint of the learned Government Ple .....

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