https://www.taxtmi.com/caselaws?id=367657 HC held additions of suppressed sales based solely on a central excise show-cause notice and accompanying witness statements were unsustainable and ruled against revenue. The court reasoned the AO need not await excise adjudication to avoid time-bar, but here the AO did little beyond confronting the assessee with the SCN and producing witness statements, thereby improperly shifting the burden of proof. Since such material did not automatically establish evasion, the additions were set aside. en-us Mon, 17 Sep 2018 00:00:00 +0530 Sat, 30 Aug 2025 19:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367657 HC held additions of suppressed sales based solely on a central excise show-cause notice and accompanying witness statements were unsustainable and ruled against revenue. The court reasoned the AO need not await excise adjudication to avoid time-bar, but here the AO did little beyond confronting the assessee with the SCN and producing witness statements, thereby improperly shifting the burden of proof. Since such material did not automatically establish evasion, the additions were set aside. Case-Laws Income Tax Mon, 17 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367657