THE COMMISSIONER Vs. M/S SINDH SEWA SANSTHAN

JUDGEMENT

(1.) Heard Learned Standing Counsel and Ms. Arya who has appeared for the revisionist assessee.

(2.) Cause shown in the Affidavit filed in support of the Delay Condonation Application for the delay in the preferment of this revision has been satisfactorily explained. The delay in filing the revision is consequently condoned. The Application is consequently allowed.

(3.) These three revisions which pertain to the Assessment Year 2003-04, are with the consent of parties, taken up for disposal together. While Sales/Trade Tax Revision Defective No. - 229 of 2013 is of the Department assailing the order of the Tribunal dated 4 January 2013 insofar it rejects its two appeals, Sales/Trade Tax Revision No. - 340 of 2013 and Sales/Trade Tax Revision No. - 341 of 2013 are of the assessee and relate to the orders of the Tribunal which affirms an estimation of turnover both under the U.P. Vat Act, 2008 as well as the Central Sales Tax Act, 1956. The proceedings themselves emanate from a survey of the business premises of the assessee conducted on 10 September 2003 and 5 December 200 It is not disputed that in the first survey no discrepancy was noticed by the Department. In the course of survey conducted by the S.I.B. on 5 December 2003 certain books of account were not presented for their perusal during inspection, as a consequence of which an adverse inference was drawn and the books of account consequently rejected. A best judgment assessment was also undertaken.