Saumitra Dayal Singh - (1.) Heard learned Counsel for the parties.
(2.) The present revision has been filed by the assessee for the A.Y. 2009-10 (U.P.) arising from the order of the Commercial Tax Tribunal, Bench-2, Ghaziabad dated 29th September,2018.
(3.) The revision has been filed with following questions of law, however, learned Counsel for the applicant-assessee has pressed question No. (a) alone: "(a) Whether, the Tribunal is not justified in upholding the rejection of books of accounts made by the assessing authority, in view of the clear finding of fact, recorded in its order? (b) Whether, the Tribunal erred in estimating undisclosed purchase and sale against the revisionist, after given a cleat-finding that no undisclosed purchase and sale has been proved against the revisionist? (c) Whether, in any view of the matter the order of the Tribunal can sustain in the eyes of law?" ;