ASHOK KUMAR,J. - (1.) Heard Sri Piyush Agrawal, learned counsel for the revisionist and Sri A.C. Tripathi, learned counsel representing the respondent Commissioner.
(2.) The present revision relates for the Assessment Year 1998-99 under the U.P. Trade Tax Act.
(3.) The facts in brief are that the revisionist carries on the business of manufacturing and sale of Atta, Maida, Suji and the factory of the revisionist is situated at Parasakhera, Bareilly. A survey has been conducted on 19.11.1998 and during the course of survey the survey team has noticed certain discrepancies in the books of accounts. Based on the said discrepancies, a notice has been issued. The applicant has submitted a reply thereto. During the course of the assessment proceedings the assessing authority has proceeded on the basis of survey report and has passed a detailed assessment order.;