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2014 (5) TMI 571 - HC - VAT and Sales TaxReduction in Taxable turnover - Suppressions of documents – Documents produced at the stage of second appeal - Held that:- A reading of the order of the Tribunal shows that it accepted the documents from the assessee without verifying the original records and granted the relief – AAC went through the objections of the assessee along with the materials produced - Thus, with the materials produced for the first time, AAC rightly remanded the assessment back to the AO for the purpose of checking the details with reference to D7 records and with the regular books of accounts - When that being the case, No justification found in the order of the Tribunal to allow the case of the assessee as a matter of course and without even checking the same with reference to the material records and accounts regularly maintained by the assessee – Therefore, the proper course herein would be to reaffirm the view of the AAC to allow the Assessing Officer to look at the details produced by the assessee with reference to D7 records as regards despatch of cashew kernal made to the Head Office at Quilon. The documents produced before the Tribunal were only photocopies - Tribunal should have tested the claim of the assessee with reference to the originals and with reference to the accounts - Without verifying the originals and with the entries in the account, Tribunal committed a serious legal flaw in allowing the appeal by accepting the case of the assessee as a matter of course, thereby, granting the relief - As a final fact finding body, the Tribunal should have either called for a report on the materials produced and the account checked or at least remanded the matter for fresh consideration, as had been done by AAC - In the absence of any of these courses adopted, with perversity writ large, the order of the Tribunal, calls for interference by this court – Order of Tribunal set aside restoring the matter to the files of AO to do the assessment in accordance with law after giving opportunity of hearing to the assessee - Revision is allowed – Decided in favour of Revenue.
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