SHAMSHUL ARAB Vs. COMMISSIONER OF COMMERCIAL TAX

JUDGEMENT

(1.) Present revisions have been filed by the assessee against the common order of the Commercial Tax Tribunal, Moradabad dated 07.12.2009 passed in Second Appeal Nos. 404 of 2007 (filed by the assessee) and 505 of 2007 (filed by the revenue), both for A.Y. 2003-04 (UP), as also 405 of 2007 (filed by the assessee) for A.Y. 2004-05 (UP). By that common order, the Tribunal has dismissed both the appeals filed by the assessee and allowed the appeal filed by the revenue and thus restored the assessment order.

(2.) All the revisions arise from assessment proceedings wherein after rejecting its books of accounts, the assessee had been subjected to best judgment assessment on trading in wood/timber and manufacture and sale of packing boxes.

(3.) During the assessment years in question, the assessee had disclosed itself to be a job worker engaged in the activity of sawing wood/timber. It neither disclosed nor admitted any purchase nor sale of any wood or timber. Also, it did not admit to have manufactured or sold packing boxes. However, the assessing officer initially subjected the assessee to tax, treating it to be a trader in wood and manufacturer of packing boxes. The matter was carried in appeal to the Tribunal who vide its order dated 31.08.2006 (for A.Ys. 2003-04 and 2004-05) allowed the assessee's appeal and remitted the matter to the assessing authority to pass a fresh assessment order after making proper inquiry, to determine whether the assessee had engaged in sawing of wood/timber on its own account and whether it had engaged in manufacture and sale of packing boxes.