9911796707
TMI Blog2013 (5) TMI 776X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. Brief facts as emerging on the face of record are that on October 7, 1998, goods, namely, 106 bags of mustard were being transported in vehicle bearing No. RJ-23/G-0286. The said vehicle was checked by the officer at Kishangarh by-pass. On checking by the officer, the driver produced bilty No. 11598 dated October 6, 1998 of Dashmesh Golden Transport Company as also bilty No. 213 dated October 6, 1998 of M/s. Shikhar Kailash Chand Jain amounting to Rs. 2,13,179.55 and further enquiry was made from the driver and on account of some contradictions, issued showcause notice to the driver. The representative of the assessee-respondent appeared before the assessing officer and it was conveyed to him that the goods have been purchased from agric ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of penalty on the spot. Therefore, he pleaded that the penalty be restored and the order of the Tax Board be reversed. 5. Shri Vinod Kumar Jain, the learned counsel for the respondents, submitted that in this case, all necessary documents were produced even before the assessing officer (flying squad) and the goods were purchased through mandi samiti and was duly entered in the cash book as well as in the stock register, therefore, there was no occasion to disbelieve the version of the respondent. He further submitted that it was prima facie to be proved that the goods were recorded in the books of accounts and penalty cannot be imposed on mere conjectures, surmises on suspicions and doubts. He further pleaded that both the appellate autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that there was no intention of evasion of tax. In my view, when immediately all these things were produced before assessing officer on the spot, therefore, it cannot be said to be afterthought. The penalty under section 78(5) cannot be imposed on mere conjectures and surmises on suspicions and doubts and on minor discrepancy which in the instant case was done by the assessing officer and rightly reversed by the Deputy Commissioner (Appeals) and further by the Tax Board. 7. Consequently, in the light of the above facts, the Tax Board as well as the Deputy Commissioner (Appeals) came to the correct conclusion. No illegality, impropriety or perversity has been noticed in the said order. It is essentially a finding of fact and no question of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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