https://www.taxtmi.com/caselaws?id=247644 A final fact-finding appellate authority must not grant relief on documents produced for the first time in appeal without verifying them against the originals and the regular books of account. Where additional material requires cross-checking with seized records or other primary records, the proper course is verification or remand for fresh examination. On the facts stated, the Tribunal accepted photocopies and deleted the estimated turnover and penalty without such verification, so its order was unsustainable and the matter was restored for fresh assessment after giving the assessee an opportunity. en-us Thu, 28 Jul 2011 00:00:00 +0530 Wed, 24 Sep 2014 15:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247644 A final fact-finding appellate authority must not grant relief on documents produced for the first time in appeal without verifying them against the originals and the regular books of account. Where additional material requires cross-checking with seized records or other primary records, the proper course is verification or remand for fresh examination. On the facts stated, the Tribunal accepted photocopies and deleted the estimated turnover and penalty without such verification, so its order was unsustainable and the matter was restored for fresh assessment after giving the assessee an opportunity. Case-Laws VAT and Sales Tax Thu, 28 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247644