https://www.taxtmi.com/caselaws?id=337050 Tax, interest and penalty based on survey material and photocopies could not be sustained where the assessing authority failed to properly verify the material from the concerned persons and did not confront the assessee with adverse evidence or allow cross-examination. The appellate record showed concurrent factual findings that the assessee had explained the transactions through books of account, challans, bills and vouchers, and that the additions were not justified on the facts. As the challenge turned on appreciation of evidence and no legal infirmity was shown in the deletion, relief was granted and the impugned assessment and penalty were set aside. en-us Mon, 05 Dec 2016 00:00:00 +0530 Tue, 03 Jan 2017 10:06:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337050 Tax, interest and penalty based on survey material and photocopies could not be sustained where the assessing authority failed to properly verify the material from the concerned persons and did not confront the assessee with adverse evidence or allow cross-examination. The appellate record showed concurrent factual findings that the assessee had explained the transactions through books of account, challans, bills and vouchers, and that the additions were not justified on the facts. As the challenge turned on appreciation of evidence and no legal infirmity was shown in the deletion, relief was granted and the impugned assessment and penalty were set aside. Case-Laws VAT and Sales Tax Mon, 05 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337050