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2017 (3) TMI 387 - HC - Income TaxAddition u/s 41 - proof of ceasation of liability - Held that:- Tribunal has clearly recorded the evidence and findings of facts in favour of the respondent-assessee that the assessee has produced the documentary evidence in the form of ledger accounts and proof of payments made through Bank channel and PAN numbers also. In our opinion that prima facie, ought to have satisfied the learned Assessing Authority, about the existences of the transporters and genuineness of the transact ion undertaken by the respondent-assessee in the relevant period. The learned Tribunal has found that the summons issued by the Assessing Authority under Sections 131 and 133(6) of the Act could not be even served upon these transporter's, for which the explanation given by the assessee was that the mining activity having reduced after the particular period, such transporters had left the place in question and therefore they were not traceable. In our opinion, burden of the Revenue to summon such creditors or transporters for establishing that the liability has ceased could not be shifted upon the respondent - assessee. We do not find any material brought on record by the Assessing Authority to establish that such transporters could be actually brought before the Assessing Authority and upon their cross examination, their transactions were found to be fake or incorrect. On the contrary, the documentary evidence which was brought on record by the assessee perused the learned Tribunal, who had returned the a foresaid findings of facts in favour of the respondent-assessee. These findings of the facts appear to be just and proper and correct. - Decided against revenue
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