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2017 (3) TMI 340 - ALLAHABAD HIGH COURTSeizure - penalty - vehicle was intercepted by the mobile squad, the details of purchaser and seller, who were situated in other States, were not found to be registered and their TIN number was found wrong at the website concerned - Held that: - the very transaction of sale is doubted for the reason that description of purchaser and seller does not match with the records, and the details furnished relates to some other person, this Court would not be justified in holding that proceedings for penalty cannot be initiated at all. The interest of the assessee can always be protected, but the interest of revenue has also to be safeguarded - this Court would not be justified in holding at this stage that no penalty proceedings can be initiated - revision disposed off.
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