https://www.taxtmi.com/caselaws?id=68633 A random sample from a large set of sugarcane suppliers was insufficient to sustain a finding that the outstanding purchase liability was bogus, particularly where the statements did not clearly relate to the relevant year in every case, some were recorded without proper cross-examination, and the assessee produced contemporaneous bills and weekly statements showing purchases and later payments in the normal course of business; the addition was deleted. Where adjustments originating from an intimation under section 143(1)(a) were carried into the regular assessment under section 143(3), the appellate authority was required to examine the challenge on merits. However, the additional tax levied at the processing stage under section 143(1A) could not be reopened in the absence of an appeal against the intimation; the matter was remitted for fresh adjudication on the assessment additions. en-us Fri, 06 Oct 2006 00:00:00 +0530 Fri, 13 Jul 2012 17:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68633 A random sample from a large set of sugarcane suppliers was insufficient to sustain a finding that the outstanding purchase liability was bogus, particularly where the statements did not clearly relate to the relevant year in every case, some were recorded without proper cross-examination, and the assessee produced contemporaneous bills and weekly statements showing purchases and later payments in the normal course of business; the addition was deleted. Where adjustments originating from an intimation under section 143(1)(a) were carried into the regular assessment under section 143(3), the appellate authority was required to examine the challenge on merits. However, the additional tax levied at the processing stage under section 143(1A) could not be reopened in the absence of an appeal against the intimation; the matter was remitted for fresh adjudication on the assessment additions. Case-Laws Income Tax Fri, 06 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68633