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TMI Blog2019 (10) TMI 952X X X X Extracts X X X X X X X X Extracts X X X X ..... garments whereas the bills only reflected the same to be hoisery - On such finding, the Tribunal has concluded that the goods were not accounted for in the books of accounts of the assessee. As such, the direction issued by this Court is found to have been complied and there is no error in the order of the Tribunal, to that extent. The fact that the books of accounts of the assessee came to be accepted, may not give rise to any benefit to the assessee, in the facts of the present case, inasmuch as, that order of assessment dated 29.3.2009 came to be passed after the penalty under Section 30-A (4) of the U.P. Trade Tax Act, 1948 had been deleted by the first appeal authority on 25.4.2007. This fact and reason had been specifically mentio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mstances of the case the Commercial Tax Tribunal Moradabad was legally justified in allowing the appeal no. 416 of 2007 (2006-07) filed by the Commissioner Trade Tax, U.P., Lucknow without following the directions given by this Hon'ble Court in its judgement dated 11.01.2010? (ii) Whether on the facts and in the circumstances of the case, the Tribunal was legally justified in observing that the account books produced in observing that the account books produced before the first appellate authority for deciding the appeal filed by the applicant was an additional evidence which required confrontation to the assessing authority? (iii) Whether on the facts and in the circumstances of the case, the Tribunal was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the goods to be hoisery items. Though, the word hoisery is nowhere used in any of the bills, yet it is also equally true that the bills do not, in any way, indicate that the goods sold by the assessee were woollen garments. 6. Commonly, woollen garments are separate category of the ready-made garments, therefore, the bills for sale of such garments would in the normal course of business reflect the nature of goods as woollen garments. In any case, other than the mere assertion that the goods were properly described in the bills, there is no other evidence brought on record by the assessee to establish that the rate of goods as disclosed in the bills was of woollen garments sold by the assessee, different f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sing authority in the assessment order dated 29.3.2009. Since no independent reason had been given by the assessing officer to accept the books of accounts and, in fact, he had accepted the books of accounts since penalty proceedings came to be dropped meanwhile, the rights of the parties in the penalty proceedings would continue to be determined by the further orders passed in the penalty proceedings and, to that extent as well, the order of the Tribunal does not suffer from any infirmity. Also, the penalty amount is ₹ 6,750/-. 10. The aforesaid finding of Tribunal is based on evidence or material available on record, which may not call for interference in the revisional jurisdiction of this Court. 11. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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