COMMISSIONER OF INCOME TAX Vs. HAR SAHAI MAL GULZARI MAL
LAWS(ALL)-1977-4-33
HIGH COURT OF ALLAHABAD
Decided on
April 14,1977
COMMISSIONER OF INCOME TAX
Appellant
VERSUS
Har Sahai Mal Gulzari Mal
Respondents
JUDGEMENT
R.M.SAHAI,J. -
(1.) THE following question has been referred for the opinion of this court :
2. Whether on the facts and in the circumstances of the case the Additional Revising Authority was right in holding that the appeal filed by the dealer should have been entertained even when the dealer had not paid tax on cane crushers which had already been held to be taxable by the High Court . 3. In the case of the same assessee for the year 1961 -62 a Bench of this court answered the same question in the negative, in favour of the Deptt. and against the assessee (vide Commissioner of Sales Tax vs. Har Sahai Mal Gulzari Lal,). Following the above decision, we answer the question referred to us in the negative, in favour of the Department and against the assessee and as follows :
On the facts and in the circumstances of the case the Additional Revising Authority was not right in holding that the appeal filed by the dealer should have been entertained by the Appellate Authority even when the dealer had not paid the tax on the cane crushers which had already been held to be taxable by the High Court." 4. As nobody has appeared on behalf of the assessee there shall be no order as to costs. ;
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