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2019 (9) TMI 574

..... nation of the purchaser, it would not introduce any defect in the reasoning adopted by the first appeal authority. However, with respect to the quantification of the amount of undisclosed turnover, it does appear that the first appeal authority had taken note of the disclosed turnover as also the undisclosed turnover pertaining to Bill No.113 and estimated the total turnover almost twice of that value being ₹ 20,00,000/-. This being a case of central sales, in absence of any material and in absence of any reason being offered by the Tribunal, it appears, the Tribunal has clearly erred in enhancing the estimation made to ₹ 30,00,000/-. The order of the Tribunal dated 24.01.2008 is set aside and the order passed by the first appea .....

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..... rned Standing Counsel for the revenue. 4. Learned counsel for the assessee has pressed the following questions of law: "(i) Whether on the facts and circumstances of the case, the Tribunal was justified in not considering that while making assessment under Central Sales Tax Act, the burden to prove that central sale of raw leather was made by the Applicant is on the Department? (ii) Whether, on the facts and circumstances of the case, the enhancement made by the Tribunal is founded to be based on any material or evidence on record?" 5. Learned counsel for the assessee, would submit, merely because some information was received by the Assessing Officer that the assessee had performed a transaction outside his books of accounts, no .....

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..... had escaped assessment at the hands of the assessee. The disputed Bill No. 113 was on the face of it referable to the assessee. The assessee was confronted with the same in the reassessment proceedings. He did not dispute the writing on that bill and he did not apply for an expert opinion on the same. Merely because at the later stage, in appeal, the assessee sought certain information and also sought cross examination of the purchaser, it would not introduce any defect in the reasoning adopted by the first appeal authority. 9. Since the revenue had confronted the assessee with the bill in question, hence, the ratio in the case of Shyam Lal Kamlesh Kumar (supra) is found to be wholly distinguishable. In that case, the assessee had not been .....

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