https://www.taxtmi.com/caselaws?id=161484 Revisional interference cannot rest on suspicion alone where the appellate authority has given a reasoned finding supported by material. The appellate authority accepted the assessee's documents and held that tax had been paid, and the absence of scrutiny marks on check-post documents did not, by itself, justify an adverse inference because it could also indicate waiver or negligence by the authorities. In the absence of cogent material or a better reasoned basis to displace that finding, the revisional authority was not justified in interfering. The appellate order was therefore upheld in favour of the assessee. en-us Fri, 20 Apr 2001 00:00:00 +0530 Wed, 29 Jan 2014 17:26:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161484 Revisional interference cannot rest on suspicion alone where the appellate authority has given a reasoned finding supported by material. The appellate authority accepted the assessee's documents and held that tax had been paid, and the absence of scrutiny marks on check-post documents did not, by itself, justify an adverse inference because it could also indicate waiver or negligence by the authorities. In the absence of cogent material or a better reasoned basis to displace that finding, the revisional authority was not justified in interfering. The appellate order was therefore upheld in favour of the assessee. Case-Laws VAT and Sales Tax Fri, 20 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161484