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2013 (10) TMI 46 - PUNJAB & HARYANA HIGH COURTPenalty - Evasion of tax - Inter state sales during the movement of goods - Held that:- When the goods had moved from Harihar party, it had disclosed the destination at Rajpura. Rajpura party, as per the petitioner, is the second purchaser. It is, however, clear from the documents that goods right from the very start had been booked to be delivered at Rajpura to the second purchaser. It is not the case that the goods were booked for Ludhiana and during transit, by making endorsement on the documents, were sold and, therefore, delivered to the second purchaser. - The petitioner has remained unsuccessful in setting out a case of it being a sale in transit from the documents. Regarding penalty, contention of the petitioner is that since there was no deliberate disregard of statutory obligations, it is a case where no penalty was imposeable - Held that:- This argument again has no merit. - the petitioner, though adjournment had been sought for explaining apparent dichotomy in documents which had raised suspicion on genuineness of documents and for furnishing original G.R., no one came forward resulting in conclusion of proceedings ex-parte against the petitioner. Unlike in the cited authority, the petitioner in the present case had played hide and seek with the Assessing Officer. Power of the AO - held that:- it is clear enough that the Assessing Officer did not go into the nature of the transaction which was not his domain but had confined himself to his field of duty and functions of ascertaining genuineness of documents and thus he had rightly done so. - levy of penalty confirmed.
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