https://www.taxtmi.com/caselaws?id=421880 The Tribunal was required to assess the explanation for seized loose papers on merits, because the record indicated that the revisionist did not have full access to the documents at the relevant stage. The explanation, including the material concerning specific parchas, was placed before the Tribunal, but it rejected the case summarily as an afterthought without dealing with its substance. Since the Tribunal, as the final fact-finding authority, had to consider the explanation fairly and on the available material, that rejection could not be sustained. The matter therefore required fresh reconsideration by the Tribunal. en-us Tue, 26 Apr 2022 00:00:00 +0530 Wed, 04 May 2022 08:30:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421880 The Tribunal was required to assess the explanation for seized loose papers on merits, because the record indicated that the revisionist did not have full access to the documents at the relevant stage. The explanation, including the material concerning specific parchas, was placed before the Tribunal, but it rejected the case summarily as an afterthought without dealing with its substance. Since the Tribunal, as the final fact-finding authority, had to consider the explanation fairly and on the available material, that rejection could not be sustained. The matter therefore required fresh reconsideration by the Tribunal. Case-Laws VAT and Sales Tax Tue, 26 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421880