M/S NEW MOTHER DAIRY, 52 RACE COURSE, DEHRADUN Vs. THE COMMISSIONER, COMMERCIAL TAX, UTTARAKHAND, DEHRADUN

JUDGEMENT

(1.) WHEN the assessment was made, the revisionist had not filed any return. It came to the knowledge of Special Investigation Branch of the Department that the revisionist has supplied Paneer to Welhams Girls School, Dehrudun during the assessment years 2007 -08 and 2008 -09. A notice was given. Revisionist responded to the notice by filing an affidavit. In that affidavit, he indicated that apart from effecting sale to the said school, he has sold about a Kg of Paneer, a day from his shop on ordinary days, and about four Kgs. of Paneer on festive days. On the basis of the information thus collected, Assessing Officer was required to make the assessment. While doing so, he assumed that the revisionist has supplied Paneer to others. Assessing Officer did not suspect the truth and substance in the contention of the revisionist that from his shop, he sells about one Kg. of Paneer on ordinary days and about four Kgs. of Paneer on festive days. The Assessing Officer suspected that as the revisionist was supplying in bulk Paneer to Welhams Girls School, he was also effecting such supplies to other schools or institutions or organizations in bulk. He accordingly, assessed the sale effected during the year 2007 -08 at Rs. 22 lacs and during the year 2008 -09 at Rs. 25 lacs, although, on records, he had no material to show that the sale was in excess of Rs. 7,54,665/ - . Meaning thereby, sale of Rs. 6,55,075/ - to Welhams Girls School and remaining on account of sale from the shop, as is evident from the records produced in Court, whereas, the Tribunal has found that such sale to the Welhams Girls School was to the tune of Rs. 6,47,275/ - . The First Appellate Authority reduced the turn over to Rs. 8 lacs whereas, the Tribunal has neither accepted the assessment made by the Assessing Authority nor by the Appellate Authority, instead, fixed the turn over at Rs. 15 lacs for both the years and while doing so, did not indicate the reason for doing so. We accordingly, interfere in the matter, set aside the order of the Tribunal as well as both the orders of the Appellate Authority and the Original Assessing Authority and, remit back the matter to the Assessing Authority to make de novo assessment on the basis of factual matrix available on records. In the event, Tax has been deposited in terms of an order of this Court, the same shall be adjusted only after the assessment is made on remand by the Assessing Authority.