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2017 (7) TMI 1064 - HC - VAT and Sales TaxDemand of tax and penalty - purchase omission - it was found that certain purchases were not accounted for in the monthly returns filed by the petitioner for the relevant assessment year - burden of proof - Held that: - one important factor, which appears to have been lost sight of by the Assessing Officer is that the present assessment is a revision of assessment, as the petitioner has been deemed to have assessed under Section 22(2) of the said Act for the relevant assessment year. When the revision has been done under Section 27 of the said Act, then it is incumbent upon the Assessing Officer to consider the objections raised by the petitioner and cannot be merely guided by the report of the Enforcement Wing Officers. That apart, the present revision of assessment is based upon the information culled out from the Commercial Tax Department Website. In the instant case, the petitioner has taken a specific stand, they had no business transaction with those seven dealers. Therefore, the petitioner cannot be called upon to prove the negative and essentially, the Assessing Officer should embark upon an enquiry and then come to a conclusion as to which of the statements are correct namely the stand taken by the petitioner or the details mentioned in Annexure II of the other end dealer. The matter is remanded to the respondent for a fresh consideration - petition allowed by way of remand.
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