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2011 (10) TMI 550 - RAJASTHAN HIGH COURTImposition of tax - failure to establish that opening stock of goods shown in the trading account was of sales tax paid goods - Held that:- Cursory manner in which the learned Tax Board has accepted the trading account along with tax-paid bills produced by the assessee, does not appear to be justified since the Revenue lost its opportunity to cross-examine such evidence before the higher appellate forum of Tax Board. Particularly, when the Tax Board was aware of the matter that proceedings for 1998-99 on the issue of ₹ 1,79,812 demand was already remanded to the assessing authority who was seized of the said matter, the learned Tax Board in all fairness ought to have remanded the entire proceedings to the assessing authority for verification of documents and evidence produced before the Tax Board. Even though such documents and evidence might have been produced before the assessing authority at the time of original assessment order and, so also, before the Deputy Commissioner (Appeals), nonetheless, since the lower authorities did not accept this version of the assessee, without allowing an opportunity to cross examine to the Revenue such evidence the same on the face of it could not straightway be accepted by the learned Tax Board as it was a final fact finding body under the Act. matter remanded back - Decided in favour of assessee.
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