- (1.) Both the revisions under section 11(1) of the U.P. Trade Tax Act, 1948 have been preferred against the judgment and order dated February 13, 2004 passed by the Trade Tax Tribunal Lucknow in Second Appeals Nos. 108 and 107 of 1998, for the assessment years 1994-95 and 1995-96. The brief facts of the cases are that the revisionist is a partnership firm, running a brick kiln for manufacture and sale of bricks at Bhudaria (Hardoi). A survey was conducted at the business premises of the revisionist on June 20, 1995. The muneem (accountant) was found at the spot but complete books of account were not available. Whatever material pertaining to the accounts was available, the same was seized. It was also found that firing was going on in the brick kiln but no stock of the finished bricks was available.
(2.) In these circumstances, the assessing officer has rejected the books of account and made the assessment ex parte as the revisionist could not participate in the proceedings before him. From the orders of the assessing officer, it appears that he has estimated the firing period and made the addition on estimate basis.
(3.) In the first appeal, the first appellate authority has again estimated the sale, consumption of coal, firing period, etc., and gave a partial relief to the assessee by reducing the addition. Not being satisfied, the revisionist has filed the second appeal for both the assessment years before the Tribunal, which upheld the orders of the first appellate authority and dismissed both the appeals. Being aggrieved, the revisionist has filed the present revisions.;