9911796707
TMI Blog2019 (8) TMI 7X X X X Extracts X X X X X X X X Extracts X X X X ..... ence of any material being found therein representing concealed transaction of the present assessee, neither any rejection of books of account nor any addition may have been made in the case of assessment, for the sale proprietorship concern of the assessee. Revision allowed. - Sales/Trade Tax Revision No. - 234 of 2019, 237 of 2019 - - - Dated:- 30-7-2019 - Saumitra Dayal Singh, J. For the Revisionist : Sanyukta Singh,Shubham Agrawal For the Opposite Party : C.S.C. ORDER SAUMITRA DAYAL SINGH, J. 1. Heard Ms. Sanyukta Singh, learned counsel for the assessee and Sri B.K. Pandey, learned Standing Counsel for the revenue. 2. The pres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the revenue department. That book contained the details of tailoring done by the father of the assessee i.e. by Abdul Hameed during the assessment years 2012-13 2013-14. 6. While the revenue authorities have relied on that seized material and consequently rejected the books of accounts of the assessee and made additions to the turnover of the assessee it has been the assessee's explanation that his father Abdul Hameed discontinued his business in the name of M/S Al-Fateh Tailors Traders on account of old age. Also, the assessee had filed an affidavit stating that he was not the proprietor of the business M/S Al-Fateh Tailors Traders and that he had no concern with he same. The said business belong ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... could have been made clear by the assessing officer in the assessment order itself. The fact that revenue authorities themselves admitted that the business of M/S Al-Fateh Tailors Traders was being conducted by two persons i.e. Abdul Hamid and the present assessee whereas it is their own case that the assessee alone had been subjected to assessment as the sole proprietor of the business M/S Yusuf Readymade Garments, it is clear that the two liabilities that arose in law had to be assessed separately on two different assessees. The liability of the partnership or the association of persons (as may be the case) could not be fastened on the sole proprietor concern of the present assessee, specially in absence of any notice or reasoning given ..... X X X X Extracts X X X X X X X X Extracts X X X X
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