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2015 (9) TMI 157 - HC - VAT and Sales TaxLevy of tax, surcharge and AST – Suppression of Sale slips – Asst. Commissioner while entertaining appeal, sustained actual suppressions of slip numbers 1, 2 and 4, but deleted entire estimation with regard to slip No.3 holding that appellant was suffering from nervous disorder at time of enquiry and it related to only jottings made by appellant – Joint Commissioner revised order of Asst. Commissioner restoring turnover involving tax, surcharge and additional sales tax on grounds that – Whether suppression of sales under Slip No.3 could be deleted or not – Held that:- Appellate Assistant Commissioner erred in allowing contentions of assessee on grounds of nervous disorder of assessee, while giving deposition and that slip denoted only jottings – Plea of ill health during time of enquiry and subsequent dates was only after thought, as was rightly observed by Revisional Authority – Assesse had full knowledge of details contained in Slip No.3 and he had given statement before Authority, which formed basis of original assessment order – From facts, it was clear that it was suppression of sales – No reason to interfere with order passed by Joint Commissioner in suo motu proceedings – Decided against Assesse.
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