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2015 (4) TMI 76 - HC - VAT and Sales TaxEvasion of tax - Enhancement in turnover of assessee - Held that:- Assessing authority has given detail reasons based on evidences on record including own documents of the applicant, with regard to the evaded purchases and sales. Brief facts in this regard have already been noted above. The Assessing Authority has relied upon the figures disclosed by the applicants at different stages. The Assessing Authority has also found that the applicant-assessee has not maintained register in Form-XLI under Rule 56(9) of the Rules. - applicants also could not point out any ground in the appeal filed before the first appellate authority that the findings as aforenoted with regard to figures disclosed before the Additional Commissioner and the Assessing Authority and the statement given, are incorrect or the findings recorded in this regard are perverse. The applicants have also not filed their audited balance sheet and trading results to demonstrate financial hardship in depositing even 20% of the disputed amount of tax. Prima facie I find that the Assessing Authority has given sufficient reason to come to the conclusion of evaded purchases and sales. Prima facie, I also find that sufficient basis has been given by the assessing authority to determine the quantum of evaded purchases and sales. The appeals against the assessment orders are pending before the first Appellate Authority and as such in these revisions only a prima faice case can be looked into. This Court is not required to go deeper into the merits of the case at this stage as it may affect the decision on merit in the appeal pending before the first Appellate Authority. On consideration of the prima facie case and the fact that no documentary evidences of financial hardship are available on record of these revisions, I do not find any error in the impugned orders of the Tribunal. - No question of law arises from the order of the Tribunal - Decided against Assessee.
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