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2016 (12) TMI 3 - HC - VAT and Sales TaxImposition of penalty u/Sec. 78(5) - doubts in documents produced - Held that: - In my view, no case is made out for interference in the order of the Tax Board as merely because the bill and GR appeared to have been prepared with the same handwriting, is no reason at all for coming to such a finding that goods were being carried with the intention of evasion of Tax. It is rather surprising that the AO merely on the basis of comparison of the bills and builty has come to such a conclusion which is wholly unjustified and it appears to have been done just to create an atmosphere of harassing the respondent and in my view, something more was required to be established which the AO has utterly failed and it appears that entire exercise has been done or have taken place sitting in the office and passing such an order which prima-facie does not even show a reasonable basis for imposing penalty. The order passed by the Tax Board is based on finding of fact and I find no error, illegality or perversity in the same so as to call for interference by this Court - petition dismissed - decided in favor of assessee.
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