9911796707
TMI Blog2019 (2) TMI 1077X X X X Extracts X X X X X X X X Extracts X X X X ..... prescribed under the U.P. VAT Act, 1998 and in pursuance of the said return so submitted, an assessment order under Section 28(2) of the U.P. VAT Act was also framed. While passing the assessment order under the U.P. VAT Act the Assessing Authority has observed that on the sale of cooking food the rate of tax is 12% but appellant has accepted tax and deposit the same only at the rate of 4%. A bare perusal for the record, more precisely the assessment order and survey report dated 14.1.2008 filed by the assessee shows that the production was started in March, 2008 and the sale was also made. Tribunal, being a last court of fact, was not justified in brushing aside the certificate, survey report and the assessment order passed by one G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; 40,50,025/- u/s 35(1)(iv) of IT Act? III. Whether the Assessment order for A.Y. 2007-08 (01.01.2008 to 31.03.2008) dated 31.01.2011 and rectification order dated 29.07.2011 passed by the Deputy Commissioner Commercial Tax Sector -3, Shahajahanpur confirming the commencement of production of Food Division as well as assessing the purchases/sales of Food Division, the ITAT was right in denying the deduction u/s 35(1)(iv) of IT Act? IV. Whether the ITAT rightly allowed the Commissioner's Appeal on the issue which was not the subject matter of Appeal? V. Whether the ITAT was right in setting aside the depreciation of ₹ 29,29,610/- on account of machinery and ₹ 5,63,110/- on building of Food Division granted by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not reveal any change in business activities as compared to the activities in the immediately preceding year. The appellant was called to reply as to why the deduction claimed under Section 35(1)(iv) as well as the deduction in machinery and Food Division was carried on during the year under consideration may not be rejected . In response to the notice, the appellant submitted that the preserved Ready to Cook Food Production was started from 25th March, 2008. A certificate issued by Commertial Tax Department certifying the date of starting production i.e. 25.3.2008 as well as cash purchase vouchers of M/s Sahai Traders from whom the appellant has purchased Dal, Haldi, Mirch, Dhania, Chola, etc., were also submitted . Further a com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has also submitted a survey report and certificate issued by the Commercial Tax Department. On 14.1.2008, the survey was conducted at the business premises of the appellant and it was noticed that the plant and machinery were established. In the said survey a statement was made that the production was likely to be started in the month of March or April, 2008. Further the appellant has also filed its annual return as prescribed under the U.P. VAT Act, 1998 and in pursuance of the said return so submitted, an assessment order under Section 28(2) of the U.P. VAT Act was also framed. While passing the assessment order under the U.P. VAT Act the Assessing Authority has observed that on the sale of cooking food the rate of tax is 12% bu ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
