9911796707
TMI Blog2023 (1) TMI 798X X X X Extracts X X X X X X X X Extracts X X X X ..... rst appellate authority has reduced the quantum of tax, which the Tribunal had restored back and upheld the order passed by the Assessing Authority after giving the elaborate reasoning to arrive at the finding. The Tribunal is the last fact finding Court and has recorded a categorical finding that as per the admitted rent and the salary being paid to the employees and the electricity charges, the total expenses incurred by the Assessee was arrived at by Tribunal, which this Court cannot interfere and re-appreciate exercising revisional jurisdiction. The finding so recorded is finding of fact and the Assessee could not bring on record any thing so as to demonstrate that the Assessing Authority or the Tribunal exceeded its jurisdiction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were 10 persons as employees in cooking the food. No books of accounts was placed before the survey team. Further, the firm was not registered, however, on 02.12.2015 the Assessee had applied for registration under the Act which was granted subsequently. On 26.11.2018, a show cause notice was issued by the Assessing Authority. The said notice was replied. The Assessing Authority made assessment on the basis of best judgment and created a tax liability of Rs.4,09,053/- vide assessment order dated 29.12.2018. Against the said order, a first appeal was preferred, which was partly allowed on 15.01.2020 and the quantum of tax was reduced to Rs.3,22,995/-. Against the said order, a second appeal was preferred before the Tribunal which has been r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Assessee and finding has been recorded which needs no interference by this Court. I have heard learned counsel for respective parties and perused the material on record. It is a case where a survey was made on 26.09.2015 which is not disputed to both the parties. At the time of survey, 16 persons were having food in the dhaba at around 12.40 p.m. in the afternoon which is also not disputed. As no book of accounts was produced before the survey team by the Assessee, the Assessing Authority calculated the sale made by the Assessee relying upon the survey report. The first appellate authority has reduced the quantum of tax, which the Tribunal had restored back and upheld the order passed by the Assessing Authority after giving the elabo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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