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2022 (5) TMI 140 - ALLAHABAD HIGH COURTReturn of seized material (13 loose papers) - rejection of explanation pertaining to seized materials as an afterthought - order of assessment was against the principles of natural justice or not - rebate against purchases from unregistered dealer at the time of assessment - enhancement of suppressed purchases and evaded sales - HELD THAT:- Admittedly, the order dated 29.11.2013 specifically states that all the loose parchas found at the time of survey dated 30.10.2012 be retained till passing of the order by the first appellate authority. In this background, the applicant submitted the reply, but so far as the reply to the seized documents, i.e., parcha nos. 1, 5, 7 & 8, were concerned, the same were also submitted. The Tribunal, being a last Court of fact, ought to have considered the submission made by the learned counsel for the applicant, but the same has not been considered and only on the ground that it is an afterthought, the same has been rejected. The matter is remanded back to the Tribunal to reconsider the matter afresh in the light of the observations made and decide the same in accordance with law - Revision allowed.
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