Abhishek Traders Vs Commissioner Commercial Tax
Date: November 26, 2025
Court: High Court
Bench: Allahabad
Type: Tax Revision
Judge(s)/Member(s): PIYUSH AGARWAL
Subject Matter
Best Judgment Assessment Based on Survey Seizure Affirmed
Summary
The High Court has dismissed the revision petition filed by a Civil Work Contractor against the order of the Commercial Tax Tribunal, Agra. The Court held that when a "Best Judgment Assessment" is based on suppressed transactions found during a surve…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard learned counsel for the Revisionist, learned Standing Counsel for the State respondents and perused the record. 2. The present revision has been filed against the order dated 04.02.2025 passed by Commercial Tax Tribunal, Agra in Second Appeal No.73 of 2024. The aforesaid revision has been admitted by this Court on 08.02.2…