Dismissed

M/S Prabhat Furnitures and Decorators v. Commissioner of Commercial Tax U.P. Lucknow

Allahabad HC23 Apr 2019STRE/324/2008

Case brief

AI extract

What is this about?

Three sales and trade tax revisions filed by M/S Prabhat Furnitures And Decorators against the Commissioner of Commercial Tax were disposed of together. The High Court held that the Tribunal's findings on turnover estimation and rejection of books were factual and not perverse, answering formulated questions against the revisionist.

What did the court decide?

All three revision applications were dismissed. The orders of the Trade Tax Tribunal were affirmed.

M/S Prabhat Furnitures and Decorators Vs Commissioner of Commercial Tax U.P. Lucknow — Allahabad HC (2019) — LawSathi Research

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Court No. - 5

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Case :- SALES/TRADE TAX REVISION No. - 324 of 2008 Applicant :- M/S Prabhat Furnitures And Decorators Opposite Party :- Commissioner Of Commercial Tax U.P. Lucknow Counsel for Applicant :- Nishant Mishra Counsel for Opposite Party :- C.S.C.

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AND

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Case :- SALES/TRADE TAX REVISION No. - 325 of 2008 Applicant :- M/S Prabhat Furnitures And Decorators Opposite Party :- Commissioner Of Commercial Tax U.P. Lucknow Counsel for Applicant :- Nishant Mishra Counsel for Opposite Party :- C.S.C.

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AND

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Case :- SALES/TRADE TAX REVISION No. - 326 of 2008 Applicant :- M/S Prabhat Furnitures And Decorators Opposite Party :- Commissioner Of Commercial Tax U.P. Lucknow Counsel for Applicant :- Nishant Mishra Counsel for Opposite Party :- C.S.C.

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Hon'ble Ashok Kumar,J.

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Heard Sri Tanmay Sadh, Advocate holding brief of Sri Nishant Mishra, learned counsel for the revisionist and Sri B.K. Pandey, learned Standing Counsel for the respondent.

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All the above revisions are arising out of the common order of the Tribunal and common questions of law, hence they are decided together by a common order.

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The questions of law, which have been formulated in all the memo of revisions, reads as under:

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"(A) Whether the Tribunal was legally justified in passing an order of confirmation regarding estimation of turnover without giving any finding on the same in view of the judgments of this Hon'ble Court in the cases of Hera Lal Panna Lal vs. C.S.T (supra) & Rana Jwellers (Gold) vs. C.T.T. (supra)?.

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(B) Whether in the facts and circumstances of the case, the Tribunal as well as the lower authorities were legally justified in confirming the rejection of books of accounts ?

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(C) Whether in the facts and circumstances of the case, the Tribunal as well as the lower authorities were legally justified in estimating the turnover which is not commensurate with the alleged suppressed turnover in view of the judgments of this Hon'ble Court in the cases of Babhu Confectionery vs. C.S.T. (supra), Raj Ornaments vs. C.S.T. (supra) and in the case of Universal Trading

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Corporation vs. C.S.T. (supra) ?.

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(D) Whether the Tribunal was legally justified in estimating the turnover on the basis of presumptions after observing that the turnover in the instant case cannot be estimated on reasonable basis?"

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All the revisions have arisen from the order dated 22.11.2007 passed by Trade Tax Tribunal, Bench-Noida in Second Appeal No.419 of 2007 (for the assessment year 1999-2000), 417 of 2007 (for the assessment year 1998-99) and 421 of 2007 (for the assessment year 2000-01) respectively.

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Learned counsel for the revisionist, after some arguments, could not dispute that findings recorded by Tribunal is a finding of fact and nothing could be shown to demonstrate that the said finding is perverse or contrary to record or is otherwise not in accordance with law.

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In view thereof, aforesaid questions are answered against revisionist.

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All the revisions are dismissed .

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Order Date :- 23.4.2019 A.Kr.*

M/S Prabhat Furnitures and Decorators v. Commissioner of Commercial Tax U.P. Lucknow

Case brief

What is this about?

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M/S Prabhat Furnitures and Decorators v. Commissioner of Commercial Tax U.P. Lucknow

Case brief

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