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TMI Blog2020 (2) TMI 1162X X X X Extracts X X X X X X X X Extracts X X X X ..... isionist has been rejected and the order passed by the First Appellate Authority dated 05.12.2009 has been upheld. It has been submitted by the counsel for the revisionist he is a registered dealer and engaged in trading of Kirana, Supari etc. in the name and style of M/s Ram Vilas Narendra Kumar at Dal Mandi, Rakabganj, Lucknow. The applicants business was running properly and the return of turnover was being filed regularly, and no irregularity was ever found in filing of return. In the year under consideration in the month of April, May, June, July, August and September provisional order of assessment was passed on the basis of sample obtained by the Check Post Authorities. The Assessing Officer, enhanced the turnover of Supari applying ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the revisionist is that in the entire proceedings either before the Assessing Authority, First Appellate Authority or the Tribunal, there is no mention as from where and in what manner a satisfaction was recorded by the Assessing Authority fixing the sale price of Supari at Rs. 90/- per kg instead of Rs. 44-45 per kg as disclosed by the revisionist. A perusal of the assessment order dated 28.11.2008 only states that on inquiry the sale value was found to be Rs. 90/- per kg, but no detail from which said figure has been arrived at has been discussed or stated by him. Even the first appellate authority has no where discussed as to in what manner the sale price was fixed by the Assessing Authority and even the Tribunal has only used the te ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n any details as from what source and in what manner he has fixed sale price of Supari at Rs. 90 per kg. Similarly the First Appellate Authority, Second Appellate Authority have failed to consider this plea raised by the revisionist and therefore both these orders suffers from non application of mind. It was the duty of the quasi judicial authority, i.e. First Appellate Authority as well as the Tribunal to consider all the aspects of the question of law and fact raised by the Assessee. Both the authorities having failed to address and consider the issue with regard to the sale price of Supari in its correct perspective, and failed to taken into the account the source from which the Assessing Authority purportedly fixed the sale price of Su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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