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TMI Blog2015 (10) TMI 212X X X X Extracts X X X X X X X X Extracts X X X X ..... otices issued showing different basis for initiation of proceedings under section 31 are not illegal, as proceedings under section 31 can be issued only on the basis of 'definite information'? (ii) Whether best judgment assessment can be framed when the terms of the notice are complied with? (iii) Whether best judgment assessment can be framed in absence of any jurisdiction under the provision and moreover there is use of specific words 'definite information' related to 'turnover' have been given under the Haryana General Sales Tax Act, 1973, and particularly when subsequent legislation Value Added Tax Act, 2003 specifically provides for best judgment assessment? (iv) Whether best judgment assessment can be framed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngaged in the trading of iron and steels goods which were being purchased from M/s. Steel Authority of India Limited, Faridabad, after payment of tax. The goods were being levied to tax at the rate of four per cent at first stage of sale in the State of Haryana and there was no liability on subsequent sales of such goods in the State of Haryana. Regarding the inter-State sales, tax was leviable at the rate of four per cent against C form and hence tax paid on the purchase of goods could be set off against the tax payable on the inter-State Sales. Hence in both the cases there was almost no liability of any tax in the prevailing circumstances. The appellant had been filing prescribed quarterly returns and discharging tax obligations in accor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal. The appellant filed review application dated July 5, 2007 which was also dismissed vide order dated July 8, 2013, annexure A10. Hence the present appeal by the assessee. 3. The learned counsel for the appellant-dealer submitted that the Tribunal had erroneously come to the conclusion that no reply was filed and books of account were not produced. It was urged that the findings of fact recorded by the Tribunal were vitiated being based on wrong premises. 4. The authorities on consideration of material on record, have concurrently concluded that the appellant had been indulging in the activities of evasion of tax. The findings recorded by the Tribunal in its order dated January 3, 2007, annexure A8 could be read with advantage:- "Keep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on Shri D.B. Garg, advocate appeared without the books of accounts, he was confronted with the information in possession of the Assessing Authority but after then neither the books of account were produced nor any reply to the show-cause notice issued was given by the appellant. Hence the plea that the appellant was not given sufficient opportunity before framing the assessment is also carried no weight. Once the notice was issued, the information was confronted and the appellant did not come forward with any reply, the allegation of biased and prejudiced mind cannot be levelled against the Assessing Authority and it cannot be said that the assessment has been framed in an arbitrary manner in view of the facts as borne out from the record, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar from these details that the appellant has been indulging in the activities of evasion of tax and he has nothing much to say or there is no material in his possession to prove that the findings of the assessing authority are factually wrong. Once the case is very clear and proper opportunity was given to the appellant-dealer and hence the orders of both the authorities below do not call for any interference. The case is disposed of accordingly." 5. A perusal of the findings recorded by the Tribunal shows that the assessee was given sufficient opportunity by the assessing authority before framing the reassessment. The list of documents impounded along with the bills and the details collected from the barrier were confronted to the assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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