YASHWANT VARMA,J. - (1.) Heard Sri Krishna Agarwal, learned counsel for the revisionist and the learned Standing Counsel for the respondents.
(2.) Sri Agarwal has restricted his submission to Question No. 3 which deals with the issue of Forms H which were filed by the assessee in the relevant assessment year. The Assessing Authority has noticed in his order that apart from the Forms H no other supporting material evidencing an export of goods such as bill of laading, airway bill or shipping bill were produced. In view thereof, he has refused to accord relief to the revisionist. Although in the First Appeal which was taken one of the grounds which was urged was that such material was filed, the First Appellate Authority has noted that no supporting material or additional evidence was furnished in support of the said contention. It is this view, which has been affirmed by the Tribunal in terms of the order impugned. Even before this Court no material has been brought on record which may even remotely tend to indicate or establish the veracity of the Forms H. The Court notes that the recitals contained in the orders of the authorities below, has not been sufficiently dislodged.
(3.) Accordingly and in view of the above, this Court finds no question of law arising from the order which may warrant interference with the view taken by the Tribunal.;