TMI Blog1993 (10) TMI 319X X X X Extracts X X X X X X X X Extracts X X X X ..... Area, Jaipur. The statement of the driver was recorded. It was found that the goods covered by goods receipt (bilty) No. JPR 2431 dated January 2, 1985, were sent from Jaipur to Bombay by M/s. Yaswant Company, Atru, as consignor. The name of the consignee was shown as Nilesh Kumar Vinod Chand, Bombay. The Assistant Commercial Taxes Officer, Anti-Evasion, found that 252 bags of dhania weighing 103 quintals and 32 kg. have been shown and Rs. 3,415 was charged as freight. Along with the bilty, there was a letterhead in which duplicate bill No. 16 dated December 31, 1984, was written initially which was changed to January 2, 1985. The quantity of bags and the weight thereof tallied with the bilty. The value of the goods was shown as Rs. 66,3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 5 177 dated January 2, 1985 which was mentioned in the letter was also not produced. On enquiry from M/s. Gopi Chand Sardarmal Sons the Assistant Commercial Taxes Officer found that they have entered into a contract for sale of 252 bags of dhania, which was sold against D form and challan and bill No. 5177 dated January 2, 1985 was issued in respect thereof. It appears that on the instructions of the Deputy Commissioner, Anti-Evasion, Jaipur dated January 3, 1985 it was informed that bill has not been issued by the firm. Enquiry was also made on January 5, 1985 from M/s. Bhagwati Udyog Cold Storage and they have shown that the goods have been despatched by challan No. 1309 dated December 31, 1984 and challan No. 1316 dated December 31, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Assistant Commercial Taxes Officer, Anti-Evasion, has not proved that there was any difference between the transactions which are alleged to be of two dates. The penalty was set aside. I have considered over the matter. In a case where penalty under section 22A(7) is being levied, the burden is to be discharged by the assessing authority. It is not for the assessee to prove his innocence. In the present case, when enquiry was made from the seller of the goods to the assessee, the entries were found in the books of accounts and, therefore that should have been the end of the matter. Even where no documents are found or any discrepancy is found in any document, it is expected that the assessing authority should immediately take steps of ve ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
