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2019 (8) TMI 1166 - ALLAHABAD HIGH COURTValidity of re-assessment proceedings - initiation of proceedings solely on the basis of certain photo-copy invoices, without any further evidence to verify such photo-copies - HELD THAT:- The re-assessment proceedings were initiated on the basis of a reason to believe that the transactions represented by the photocopies of invoices had escaped assessement, the same did not suffer from any jurisdictional error. For the purpose of recording a valid reason to believe, it was neither required nor necessary for the assessing authority to first confirm whether an addition would necesssarily follow. That degree of proof was not required to be satisfied at that stage - Insofar as the assessing authority received information, that assessee had engaged in sales outside books and he further received information in shape of photcopy invoices in support of that allegation, there was relevant material to form the reason to believe that turnover had escaped assessment. It's sufficiency is not a matter to be considered at that stage - answered in the affirmative i.e. against the applicant-assessee and in favour of revenue. Addition on the basis of such photo-copy invoices - no other evidence to establish performance of such transaction - HELD THAT:- Merely, because the re-assessment proceedings may have been validly initiated, may not result in additions. It being undisputed to the revenue that the evidence being relied, was not in the shape of any evidence received from any source, but only alleged photocopy of invoices, a heavy burden lay on the revenue to establish that the transactions mentioned on such photocopied documents had actually being performed. The revenue failed to establish that any turnover had escaped assessment at the hands of the assessee - Therefore, in absence of any other direct or corroborative material or evidence to establish undisclosed turnover, the findings recorded by the Tribunal are found to be perverse and based on no evidence - answered in the negative i.e. in favour of the assessee and against the revenue. Revision allowed.
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