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2019 (10) TMI 1321 - MADRAS HIGH COURTRevision of assessment - purchase omission - purchases of cigarettes made from Valli and Sons were not accounted by the dealer - HELD THAT:- Even though the petitioner has raised the objections and pointed out the seller could not affirm with materials, it was sold to the petitioner, it was not considered by the respondent. The authority proceeded on the basis that the seller has proved the cash purchase made by the petitioner. On the other hand, the fact remains that there are no substantiating materials to prove the same. In the absence of proof of purchase made by the petitioner, the purchase omissions attributed to the petitioner based on the inspection report cannot be sustained. The respondent has not discussed the issue of the lack of evidence, but held that the report of the Enforcement Wing is unassailable. Such an approach, without evidence of purchase omission, leads this court to infer that the order passed by the authority is perverse and illegal. Therefore, the revised assessment made by the respondent are set aside as not sustainable in the eyes of law - Petition allowed.
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