REGENT COMPUTRONICS PVT. LTD.

RADHA BRICK FIELD Appellant

V/S

COMMISSIONER OF TRADE TAX Respondents

Referred Judgements :-

COMMISSIONER OF SALES TAX V. S/S BHAGWAN FINANCE CORPORATION PVT. LTD. [REFERRED TO]
COMMISSIONER OF SALES TAX V. S/S BHAGWAN FINANCE CORPORATION PVT.LTD. [REFERRED TO]
VIJAI KUMAR SURENDRA KUMAR V. SALES TAX OFFICER,KANPUR AND ORS. [REFERRED TO]
ADDITIONAL COMMISSIONER (LEGAL) AND ANR. V. JYOTI TRADERS AND ANR. [REFERRED TO]
THE COMMERCIAL TAX OFFICER AND ORS. V. BISWANATH JHUNJHUNWALA AND ANR. [REFERRED TO]
CENTRAL BANK OF INDIA VS. THEIR WORKMEN [REFERRED TO]
AHMEDABAD MANUFACTURING AND CALICO PRINTING CO LIMITED AHMEDABAD VS. S G MEHTA INCOME TAX OFFICER [REFERRED TO]
S S GADGIL VS. LAL AND CO [REFERRED TO]
S S GADGIL VS. LAL AND CO [REFERRED TO]
STATE OF MYSORE VS. D ACHIAH CHETTY [REFERRED TO]
INDIRA NEHRU GANDHI SHRI RAJ NARAIN VS. RAJ NARAIN INDIRA NEHRU GANDHI [REFERRED TO]
MADAN MOHAN PATHAK RAM PARKASH MANCHANDA VS. UNION OF INDIA [REFERRED TO]
MITHILESH KUMARI VS. PREM BEHARI KHARE [REFERRED TO]
CHAIRMAN RAILWAY BOARD VS. C R RANGADHAMAIAH [REFERRED TO]
RAMJI VIRJI VS. KADARBHAI ESUFALI [REFERRED TO]
PT RAM PARKASH VS. SAVITRI DEVI [REFERRED TO]

JUDGEMENT

(1.) Present revision under Section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") is directed against the order of Tribunal dated 01.10.1997 relating to the assessment year 1989-90 under the U.P. Trade Tax Act arising from the proceeding under Section 21 of the Act.

(2.) For the assessment year 1989-90. the Assessing Authority passed assessment order under Section 7 read with Rule 41 on 27.3.1993. Thereafter, a notice under Section 21 of the Act was issued for the first time on 23.3.1995 and in pursuance thereof, an order was passed under Section 21 of the Act on 30.9.1995. Applicant filed appeal against the said order, which had been dismissed by the Deputy Commissioner (Appeals). Trade Tax. Agra vide order-dated 24.04.1997. Applicant further filed Second Appeal before the Trade Tax Tribunal, Agra, which has been allowed in part. Tribunal has sustained the initiations of proceeding under Section 21 of the Act but has reduced the estimate of turnover.

(3.) Heard learned Counsel for the parties.

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RADHA BRICK FIELD Vs. COMMISSIONER OF TRADE TAX

Referred Judgements :-

JUDGEMENT

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