https://www.taxtmi.com/caselaws?id=48263 Where the Revenue relies on entries in a booking register seized from a third party, it must establish by independent material that the entries are genuine and that they relate to the assessee. Here, the register did not mention the assessee's address, other firms used the same name, and the transport company produced no supporting bills or receipts; its representative also did not admit that the transactions belonged to the assessee. The uncorroborated entries therefore remained linked only by suspicion, and liability could not be fastened on the assessee. The assessment based on the seized register was not sustainable. en-us Mon, 24 Sep 2007 00:00:00 +0530 Thu, 25 Dec 2014 21:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48263 Where the Revenue relies on entries in a booking register seized from a third party, it must establish by independent material that the entries are genuine and that they relate to the assessee. Here, the register did not mention the assessee's address, other firms used the same name, and the transport company produced no supporting bills or receipts; its representative also did not admit that the transactions belonged to the assessee. The uncorroborated entries therefore remained linked only by suspicion, and liability could not be fastened on the assessee. The assessment based on the seized register was not sustainable. Case-Laws VAT and Sales Tax Mon, 24 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48263