TMI Blog2016 (12) TMI 3X X X X Extracts X X X X X X X X Extracts X X X X ..... een prepared with the same handwriting, is no reason at all for coming to such a finding that goods were being carried with the intention of evasion of Tax. It is rather surprising that the AO merely on the basis of comparison of the bills and builty has come to such a conclusion which is wholly unjustified and it appears to have been done just to create an atmosphere of harassing the respondent a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Board dismissing appeal of the Revenue. 2. Brief facts noticed are that on 22/02/1999 a vehicle bearing No.RJ-12-G-1085, which was coming from Delhi to Behror was checked by the officers of the Anti Evasion Wing at Shahjahanpur Check Post and the driver/incharge produced GR No.1256 dt.23/02/1999 and Bill No.162 dt.23/02/1999 but noticing that the bill and builty were prepared with the same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order of the DC(A) which resulted into dismissal of the appeal. 5. Learned counsel for the Revenue contended that the driver/incharge was unable to prove by acceptable evidence as to how the bill and GR were with the same handwriting and thereafter nothing was produced on record and the representative of the respondent stated that the case may be closed on the same date and therefore, the AO w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent and in my view, something more was required to be established which the AO has utterly failed and it appears that entire exercise has been done o have taken place sitting in the office and passing such an order which prima-facie does not even show a reasonable basis for imposing penalty. The order passed by the Tax Board is based on finding of fact and I find no error, illegality or perversi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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