(1.) Heard Sri Vishwjit, learned counsel for the revisionist and Sri Rishu Kumar, Standing Counsel appearing on behalf of State-opposite party.
(2.) In view of the statement made by the Standing Counsel that he does not want to file any objections, I proceed to hear and decide the matter finally.
(3.) The present assessment proceedings arise from the Assessment Year 2013-14 wherein the revisionist has disclosed the turn over of purchases and sales as under: