Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2021 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (10) TMI 177 - HC - Income TaxSettlement Commission order - unaccounted excess stock - Directions for verification of the Computer Server - HELD THAT:- As the scope of the directions issued by the Commission for verification of the Computer Server, the Commissioner added two more paragraphs to his communication dated 11.07.2013, which were, in fact, the stand taken by the Revenue before the AO stating that the delivery challans did not contain the signature of the customers and in the absence of receipts issued by the assessee to different customers from whom they have claimed to have received the old Gold, the authenticity of the receipt of Gold from the customers is not fully verifiable. In fact, the last two paragraphs in the communication dated 11.07.2013 was precisely the stand taken by the Revenue before the Commission, which was taken note of, and the Commission, with a view to examine as to whether there has been full and true disclosure, had directed verification of the Computer Server. The findings rendered by the Commission is not a concession extended by the CIT(DR), it is in fact, accepting the verification report which was submitted. Therefore, the Department, on a wrong premise that the Settlement Commission has recorded as if a concession was given, had approached the Writ Court, which, in our view, was unnecessary, as the Commission has not recorded any concession, but taken up the matter, considered the case of the assessee as well as the Department, and settled the case based upon the increased offer made by the assessee. There is no procedural error committed by the Commission, warranting interference by the Writ Court. We make it clear that the quoted paragraph of the order of the Commission is not to be construed as a concession given by the CIT(DR), but a finding rendered by the Commission with regard to the verification of the data from the impounded Computer Server. Thus, when there is no procedural irregularity, we would not be justified in interfering with the order of the Settlement Commission, which has attained finality and given effect to. That apart, in a writ proceedings, we are not expected to re-appreciate the facts. As we are fully convinced that there is no procedural error committed by the Commission, the order of the Commission does not call for any interference. WP allowed.
|