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2016 (8) TMI 177 - ALLAHABAD HIGH COURTLevy of penalty on the assessee for non-filling of Column-6 in From-38 in respect of the goods such as Trolleys, tyres and other wooden items, which were being transported from Rajpura (Punjab). - The goods were on a onward journey from Rajpura (Punjab) to Agra and were intercepted by the Mobile Squad - Held that:- one thing, which is clear that the seizing authority itself has recorded that the goods, which were seized were found accompanied with certain documents. The Tribunal remained completely silent upon this aspect of the matter and has relied heavily on the fact that more than once the assessee had taken goods without filling column-6 of Form-38 and has drawn its conclusion from this fact that it seems that the assessee was a habitual defaulter. After examining this aspect of the matter, I am of the opinion that the Tribunal should have returned a finding on this fact also as to whether the documents, which were there before it would reflect whether or not there was intention to evade tax and as to whether documents supported the case of the assessee at all. Matter remanded back to tribunal.
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