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TMI Blog2017 (5) TMI 222X X X X Extracts X X X X X X X X Extracts X X X X ..... l No.575 of 2002. 3. The dispute herein relates to assessment year 1997-98, and pertains to claim of stock transfer as well as interstate sale. The assessee claims that stock transfer to the extent of Rs. 1,39,76,58,073.05 was made to various branches of the assessee situated throughout the country. It appears that in respect of claim of substantial amount out of it Form-F was filed. An order of assessment was ultimately passed holding the assessee liable to payment of tax @ 15%, in respect of stocks not covered by Form-F. This order was challenged in appeal. During the pendency of appeal, 07 Form-F were received by the assessee and were filed alongwith an application under Section 12-B of the U.P. Trade Tax Act, 1948. The first appellate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Interest Waiver Scheme has also been rejected. On all four counts the assessee is aggrieved and has filed the present revision. 4. Following questions have been framed for consideration:- "(i) Whether on facts and circumstances of the case the Tribunal was right in holding the Assessing Authority in remand proceeding had rightly not accepted Form C No.1438166 and Form F No.390686 on the ground that the same was not submitted in the original assessment proceeding or before the first appellate authority? (ii) Whether on the facts and circumstances of the case the Tribunal was right in rejecting the application for additional evidence for bringing Form C No.1438166 and Form F No.390686 rejected by the assessing authority and 3 Form F No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evisionist has relied upon a Full Bench judgdment of this Court in M/s Ram Dayal Harbilas Vs. The Commissioner of Sales Tax, reported in AIR 1979 Allahabad 267, to contend that pursuant to an order of remand passed by the first appellate authority, the assessing authority would be entitled to exercise its original jurisdiction, and Form-F filed at the such stage was liable to be entertained. Para-23 of the judgment, wherein the question framed for consideration was answered, reads as under:- "23. In view of the aforesaid discussion, we answer the question referred to us by the Division Bench in the following manner:-- "Where an order of assessment is set aside by the Appellate Authority which remands the case to the assessing authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing of the order by the first appellate authority, and during the pendency of second appeal before the Tribunal. An application under Section 12-B was also filed to entertain such facts. Learned Standing Counsel is right in contending that specific reason has not been assigned in Section 12-B application for belated filing of Form-F, but that would not be a material consideration. It was on record before Tribunal that these forms had been issued during the pendency of second appeal before Tribunal. The Tribunal, therefore, was required to have examined such forms, and it ought not to have been discarded, merely because it was filed for the first time before the Tribunal. The finding of the Tribunal that no reasons have been recorded in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ransfer for non-filing of F forms and the other details about each and every stock transfer have been overlooked by him ignoring the fact that F form is not mandatory. The learned D.C. (Appeals) has wrongly confirmed the arbitrary finding of the assessing officer." 9. The specific case of the assessee of stock transfer backed by bill and other materials, which have been brought on record, have also not been taken note of by the Tribunal in its order. Once the plea of stock transfer based on record had been set up before the Tribunal, it was expected that the Tribunal shall deal with such issues, being the highest fact finding authority, which it has failed to do. The order of Tribunal, therefore, on such count also cannot be sustained, and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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