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TMI Blog2016 (12) TMI 1626X X X X Extracts X X X X X X X X Extracts X X X X ..... Jagdish ORDER Pramod Kumar (Accountant Member) 1. The appeal is time barred by 791 days, and, vide order dated 31st March 2011 passed by this Tribunal, the appeal was dismissed as time bared. However, Hon'ble Gujarat High Court, vide judgement dated 22nd October 2012, did not approve the stand of the Tribunal in so rejecting the appeal as time barred. Their Lordships were of the considered vie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on this appeal, only a few material facts need to be taken note of. The return filed by the assessee was subjected to processing under section 143(1)(a) on 24.07.1992 and additional tax under section 143(1A) was levied. The additional tax so levied amounted to Rs. 1,51,66,713/-. Subsequently, however, in the course of scrutiny assessment proceedings, the Assessing Officer noted that the claim of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e for A.Y. 1991-92 was only Rs. 2,06,36,01,403/-, increase in additional tax would have to be made. However, reduction, if any, of additional tax on the basis of orders u/s. 250 by the CIT(A) would be given immediately on receipt of such orders. The contention put forth by the assessee in reply to notice u/s.154 have already been dealt with by the Assessing Officer in assessment order u/s. 143(3). ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ghese case, we therefore, hold that Section 143(1A) can only be invoked where it is found on facts that the lesser amount stated in the return filed by the assessee is a result of an attempt to evade tax lawfully payable by the assessee. The burden of proving that the assessee has so attempted to evade tax is on the revenue which may be discharged by the revenue by establishing facts and circumsta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... view of the above discussions, and respectfully following the law laid down by the Hon'ble Supreme Court in the case of CIT vs. Sati Oil Udyog Limited (supra), we are of the considered view that enhancement of additional tax under section 143(1A) was not legally sustainable. As we hold so, we make it clear that in the present appeal we are only concerned about the additional tax enhanced in the i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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