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PRABHAT FURNITURE vs. ADDITIONAL COMMISSIONER GRADE - 2 (APPEAL) , STATE TAX AND ANOTHER
(Allahabad High Court)

Hon'ble Judges:

PIYUSH AGRAWAL
Pet. Counsel
Suyash Agarwal
Res. Counsel
C.s.c.

Petitioner / Applicant

PRABHAT FURNITURE

Respondent ADDITIONAL COMMISSIONER GRADE - 2 (APPEAL) , STATE TAX AND ANOTHER
Court Allahabad High Court
State

Uttar Pradesh

Date Jul 25, 2024
Order No.

Writ Tax No. - 583 of 2023

Citation

2024(7) TAXREPLY 10355
Original Order
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ORDER

ORDER HON'BLE PIYUSH AGRAWAL, J. 1. Heard Sri Suyash Agarwal, learned counsel for the petitioner and learned Standing Counsel for the State respondents. 2. By means of present writ petition, the petitioner has assailed the order dated 27.01.2023 passed by the respondent no.1- Additional Commissioner Grade-II and order dated 28.07.2022 passed by the Assistant Commissioner State Tax, Sector-3, Bulandshahr by which enhancement of tax was made and accordingly, penalty and additional tax was levied. 3. Learned counsel for the petitioner submits that the petitioner was engaged in the business of manufacture and sale of wooden furniture. On 24.03.2018, the search and seizure inspection of the business premises of the petitioner was made by JC (SIB). At the time of survey, the books of accounts could not be shown and the value of the goods seized was estimated at Rs. 18,00,000/-. Thereafter, the reply was submitted to the notice issued to the petitioner, adducing books o....

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