2017 (7) TMI 1215

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..... na Agarwal for the petitioner The Standing Counsel for the respondent JUDGMENT Heard Sri Krishna Agarwal, learned counsel for the revisionist and learned Standing Counsel for the Revenue. The revision under the U.P. Trade Tax Act is for the assessment year 1996-97. The question of law referred is as follows: (i). Whether on the facts and in the circumstances of the case, the Tribunal is legal .....

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..... se notice was issued and seizure proceedings were initiated. On the basis of the proceedings the Trade Tax Officer, Deoband, Saharanpur issued show cause notice for imposition of penalty under Section 13A(4) of the U.P. Trade Tax Act. In reply thereto, the dealer filed copy of the disputed challan, ledger and cashbook showing the entry in the books of account. However, the Assessing Authority rej .....

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..... hority, but has setaside the order on the plea that overwriting and stamping his not as per law; further, since the dealer did not prefer any appeal but deposited the security amount. The tribunal has allowed the appeal without giving any finding regarding the over valuation of the seized goods and also in respect of the entries made in the books of account. Learned Standing Counsel would not dis .....

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