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Partner of Firm who Attended Survey cannot Dispute Stock Quantity recorded during survey at later stage
Case Law Details
- Case Name
- Shree Ram Engineering Works Vs Commissioner Of Commercial Tax U.P. Lucknow (Allahabad High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Allahabad High Court
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Shree Ram Engineering Works Vs Commissioner of Commercial Tax U.P. Lucknow (Allahabad High Court)
It is admitted that the survey was conducted at the business premises of the applicant and at the time of survey, books of account were not produced as well as certain exhibits were seized and therefore, the books of account were rejected and the enhancement of turnover was made.
The only dispute has been raised by the counsel for the applicant before this Court is only that the estimate of 40 tons has wrongly been recorded by the authorities; whereas, no actual weightment was made by the surveyin...
