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2017 (11) TMI 1180

Search and seizure proceedings - Whether on the facts and in totality of the circumstances of the case and in law, the entire search & seizure proceeding was illegal and unauthorised for want of compliance of the mandatory provisions contained in section 82 of the Act of 1994? - Held that: - the decision in the case of Supreme Court in case of R.M. Malkani vs. State of Maharashtra [1972 (9) TMI 150 - SUPREME COURT OF INDIA] referred, where it was held that a document which was procured by improper or even by illegal means could not bar its admissibility provided its relevance and genuineness were proved. - The matter is required to be remitted back to the first authority - appeal allowed by way of remand. - D. B. Central/Excise Appeal N .....

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ule 5(1) of the Service Tax Rules, 1994 moreso where the books of account, maintained by the appellant following the Accounting Standards issued by the ICAI, have been accepted by the Income Tax Authorities.? v) Whether on the facts and in totality of the circumstances of the case and in law, the sustenance of penalty u/s 76 & 78 of Act of 1994 was justified for the additions made on the basis of inferences and preponderance of probabilities moreso ignoring the mandate enshrined in section 80 of the Act of 1994? vi) Whether on the facts and in totality of the circumstances of the case, the Income Tax Authorities having scrutinized and accepted the total income/gross receipts of the assessee firm, it was just and proper for the CESTAT to .....

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not figured in the authorisation of warrant as having been proved on the basis of Form 45 which has been reproduced by us in para 16 hereinbefore, the AO has exceeded its jurisdiction in issuing the notice under Section 158-BC and initiation of the proceedings being invalid, all subsequent action of A.O. including order of assessment is not sustainable in law. 3.1. Another decision of this Court in case of Khanna Electric Stores vs. The State of Rajasthan & Ors. (Civil Writ Petition No. 910/1988) decided on 24th September, 1992 wherein it has been held as under:- 13. The next question is that as to what is the effect of such illegal search and seizure? 14. Mr. Garg, learned Counsel for the petitioner submitted that once it is held that .....

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les tax, then the same can be used for assessing the liability of the incumbent after due notice to the assessee. After all a deliberate evasion of the sales tax is a public wrong and if the public wrong is brought to the notice of the assessing authority the authorities cannot ignore such public wrong. Therefore, simply because the account-books which show the evasion of sales tax were seized in an illegal manner then too the same can be used for assessing the tax liability of the assessee after due notice to him. Thus, in our opinion, there is no prohibition for the taxing authorities to use these account-books and registers seized from the premises of the incumbent for assessing the tax liability of the petitioner after due notice to the .....

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The reason given was that if evidence was admissible it matters not how it was obtained. There is of course always a word of caution. It is that the Judge has a discretion to disallow evidence in a criminal case if the strict rules of admissibility would operate unfairly against the accused. That caution is the golden rule in criminal jurisprudence. 25. This Court in Magraj Patodia v. R. K. Birla and Ors. MANU/SC/0322/1970 : [1971]2SCR118 dealt with the admissibility in evidence of two files containing numerous documents produced on behalf of the election petitioner. Those files contained correspondence relating to the election of respondent No. 1. The correspondence was between respondent No. 1 the elected candidate and various other pers .....

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