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2011 (1) TMI 1259 - HC - VAT and Sales TaxWhether the petitioner did not record rest of the purchases in his books of accounts and thus concealed the transactions with a view to avoiding payment of taxes under the 2005 Act? Held that:- The authorities below have manifestly erred in holding the petitioner guilty of concealment and in making the impugned orders under section 32(1) of the 2005 Act. In absence of any independent material connecting the petitioner with the alleged transactions we need not remand the matter to the assessing officer to consider the matter afresh. As we have held the impugned orders to be manifestly wrong, made on surmises and conjectures, in absence of any valid material the petitioner need not be relegated to avail of the alternative remedy of statutory appeal before the Tribunal. Appeal allowed.
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