https://www.taxtmi.com/caselaws?id=162518 Additions based on third-party gate passes were held unsustainable because, once the assessee denied the transactions, the Revenue had to prove the documents' authenticity and the assessee's nexus with them. The supporting Mandi Samiti material was not confronted to the assessee, and the authorities had not examined whether the relevant stock records were required to be maintained or whether gate pass entries had to be reflected in them. The matter was therefore sent back for fresh assessment with proper enquiry and opportunity of hearing. en-us Wed, 02 Aug 2006 00:00:00 +0530 Fri, 28 Feb 2014 18:43:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162518 Additions based on third-party gate passes were held unsustainable because, once the assessee denied the transactions, the Revenue had to prove the documents' authenticity and the assessee's nexus with them. The supporting Mandi Samiti material was not confronted to the assessee, and the authorities had not examined whether the relevant stock records were required to be maintained or whether gate pass entries had to be reflected in them. The matter was therefore sent back for fresh assessment with proper enquiry and opportunity of hearing. Case-Laws VAT and Sales Tax Wed, 02 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162518