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TMI Blog2022 (5) TMI 140X X X X Extracts X X X X X X X X Extracts X X X X ..... y to the seized documents, i.e., parcha nos. 1, 5, 7 8, were concerned, the same were also submitted. The Tribunal, being a last Court of fact, ought to have considered the submission made by the learned counsel for the applicant, but the same has not been considered and only on the ground that it is an afterthought, the same has been rejected. The matter is remanded back to the Tribunal to reconsider the matter afresh in the light of the observations made and decide the same in accordance with law - Revision allowed. - Sales/Trade Tax Revision No. - 132 of 2016, 133 of 2016 - - - Dated:- 26-4-2022 - Hon'ble Piyush Agrawal, J. For the Revisionist : Suyash Agarwal,Rakesh Ranjan Agrawal For the Opposite Party : C.S.C. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her the Tribunal was not correct not to allow rebate against purchases from unregistered dealer @ 4% at the time of assessment? D. Whether in the alternative the Tribunal was correct to restore the enhancement of suppressed purchases of Rs. 1,60,000/- and evaded sales of Rs. 1,75,00,000/- taking into evaded sales of Rs. 5,48,00,000/- in one day suppression as found by A.O.? SALES/TRADE TAX REVISION No. - 133 of 2016 I. Whether of the facts and circumstances of the case, the Tribunal was correct to allow the Commissioner's Second Appeal solely on the ground that the assessment order for A.Y. 2012-13 Central has been restored by Tribunal without adjudicating the memorandum of appeal of the applicant? II. Whether in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the revision. He further submits that after passing of the order by the first appellat authority, the documents were released and therefore, the submission with regard to parcha nos. 1, 5, 7 8 was submitted. Prior to the same, on presumption, the reply was submitted as no access was given to the seized document to the applicant. He prays that the matter may be remanded to the Tribunal. 4. Learned Standing Counsel supports the order of the Tribunal and prays for dismissal of the revision, but so far as the submission made by the learned counsel for the applicant that the matter may be remanded to the Tribunal, the learned Standing Counsel has no objection. 5. After hearing the learned counsel for the parties, the Court ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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