2023 (10) TMI 671

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..... H AGRAWAL, J. Heard Shri Aditya Pandey, learned counsel for the revisionist and Shri Ravi Shankar Pandey, learned ACSC for the State - respondents. The present revision has been filed against the judgement & order dated 28.12.2017 passed by the Commercial Tax Tribunal, Jhansi in Second Appeal No. 442/2017 for the assessment year 2015-16. This Court, vide order dated 03.04.2018, admitted the rev .....

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..... is running a restaurant where cold drinks, ice cream, etc. are sold. The business premises of the revisionist was surveyed by the Department on 25.02.2016; whereafter, bill nos. 91 to 93 dated 24.02.2016 were seized. On the said basis, a show cause notice was issued, which was duly replied by the revisionist. He further submits that 24.02.2016 happened to be a festival day and public holiday and t .....

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..... mits that in the subsequent and previous year, the turnover has been accepted by the Department that was determined at Rs. 20,98,250/- & Rs. 21,42,450/-, respectively. Vide order dated 05.09.2017, the Assessing Authority passed the assessment order estimating the taxable turnover of the applicant to Rs. 65,05,100/-. Against the assessment order, the matter was travelled upto the Tribunal and the .....

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..... sel for the revisionist has not pressed the acceptance of turnover, but he only presses the estimate taxable turnover fixed at Rs. 35.51 lacs. On perusal of the record, it reveals that the revisionist has disclosed turnover at Rs. 20,05,100/- and admitted the tax liability of Rs. 2,83,917/-. The books of account were rejected on various grounds and the Assessing Authority has fixed the same at Rs .....

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..... uthorities below. In view of the aforesaid facts & circumstances of the case as well as the law laid down by this Court in the judgements cited above, the impugned judgement & order dated 28.12.2017 passed by the Commercial Tax Tribunal, Jhansi in Second Appeal No. 442/2017 is modified to the extent of reducing the taxable turnover and fixing the same at Rs. 25 lacs. The revision is partly allow .....

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