https://www.taxtmi.com/caselaws?id=384977 Reassessment may be initiated where the authority has material giving rise to a reason to believe that turnover has escaped assessment, and photocopy invoices can constitute sufficient information at that threshold stage. The initiation was therefore upheld. However, an addition cannot be sustained merely on photocopy invoices unless the revenue proves the underlying transactions with reliable direct or corroborative evidence. Here, no enquiry was made from the alleged purchasers or the person to whom the original invoices were issued, and the finding rested only on similarity of printing. The addition was accordingly set aside, while the reassessment itself survived. en-us Mon, 26 Aug 2019 00:00:00 +0530 Wed, 28 Aug 2019 07:13:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384977 Reassessment may be initiated where the authority has material giving rise to a reason to believe that turnover has escaped assessment, and photocopy invoices can constitute sufficient information at that threshold stage. The initiation was therefore upheld. However, an addition cannot be sustained merely on photocopy invoices unless the revenue proves the underlying transactions with reliable direct or corroborative evidence. Here, no enquiry was made from the alleged purchasers or the person to whom the original invoices were issued, and the finding rested only on similarity of printing. The addition was accordingly set aside, while the reassessment itself survived. Case-Laws VAT and Sales Tax Mon, 26 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384977