9911796707
TMI Blog2023 (8) TMI 844X X X X Extracts X X X X X X X X Extracts X X X X ..... ssment year 1989-1990 (TNSGT). Tax Case No.90 of 2009 relates to the assessment year 1990-1991 (TNSGT). Since the issue involved in both the tax cases are similar, they are tagged together and a common order is being passed. 3. According to the appellant, he is engaged in the business of photographic jobs like taking photographs, developing and printing of negatives etc., for which, according to him, he collects labour and service charges from the customers. The original order of assessment was completed in the respective assessment years. On 10.11.1992, the officials of the Enforcement Wing are said to have inspected the premises of Photo Marketing Service, Madras -21 and it was alleged that the said entity had received commission for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n, the present tax cases have been filed by the assessee. 6. The primary contention of the assessee is that the Enforcement Wing officials are said to have inspected a third party premises in Chennai where they are said to have been found that some records relating to receipt of commission for the goods alleged to have been purchased by the assessee from another third party namely Jindal Photo Films, New Delhi. The entire revision of assessment has been made on the basis of the third party records, a copy of which was not produced to the assessee to defend himself. Moreover, the assessee was not permitted to cross examine the said third party. In view of the above said facts, the assessee was not able to prove the negative. Without taking ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the contentions of the appellant that they have not effected any purchase from Tvl.Jindal Photo Films, New Delhi when the department also has no proof to establish that the appellant had effected purchases from New Delhi? (iv).Whether the Appellate Tribunal is correct in not giving any finding on the contention raised by the appellant that their books of accounts were washed away in the floods that entered the place of business of the appellant on the midnight of 13.11.1992? (v)Whether the Appellate Tribunal is correct in holding that the appellant was not able to give any evidence against the information gathered by the department without appreciating the contention of the appellant that their books of accounts were washed away in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... forcement Wing from the Photo Marketing Service in Chennai which is said to have revealed that the assessee had purchased the goods vide six invoices from one Jindal Photo Films, New Delhi. Therefore, it is clear that the assessments have been revised based upon third party documents and not based upon any inspection conducted in the premises of the assessee. The authorities have failed to furnish a copy of the said third party document to the assessee, especially when the assessee has taken a stand that their names and registration number have been misused by some one to evade tax. No opportunity has been provided to the assessee to cross examine the said third party. Therefore, it is clear that the entire revision of assessment has been m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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