Surya Prakash Kesarwani, J. - (1.) Heard Sri Aditya Pandey, learned counsel for the revisionist and the learned standing counsel for respondents.
(2.) This revision is admitted on the following question of law: "Whether on the facts and circumstances of the case the Commercial Tax Tribunal was legally justified in rejecting the account books of the applicant and in making best judgement assessment without adjudicating the arguments and without there being any adverse material on record?"
(3.) Learned counsel for the applicant submits that the Tribunal has passed the impugned order dated 16.02.2018 without recording any finding on the issues raised and without assigning any reason for not accepting the books of account and the disclosed sale turnover.;