HIGH COURT OF JUDICATURE AT ALLAHABAD SALES/TRADE TAX REVISION No. - 69 of 2024 S/S Universal Enterprises .....Revisionist(s)

Versus The Commissioner Commercial Tax Up Lucknow .....Opposite Party(s)

Counsel for Revisionist(s) : Aditya Pandey, Rahul Yadav Counsel for Opposite Party(s) : C.S.C.

Court No. - 7 HON'BLE PIYUSH AGRAWAL, J.

1. Heard Shri Aditya Pandey, learned counsel for the revisionist and learned ACSC for the State - respondents.

2. This is a revision petition filed for the assessment year 2016-17 under the Uttar Pradesh Value Added Tax Act, 2008 (hereinafter referred to as " the Act") against the order dated February 22, 2024 passed by Commercial Tax Tribunal, Moradabad in Second Appeal No. 265/2024 for the assessment year 2016-17.

3. The above-noted revision was admitted by this Court vide order dated

23.05.2024 on the following question of law:-

"A. Whether on the facts and circumstances of the case the Commercial Tax Tribunal as well as the authorities below were legally justified in rejecting the account books of the applicant and making the best judgment assessment when no adverse material was available on record against the applicant?

C. Whether on the facts and circumsta