TaxTMI 
TaxTMI 
2000 (9) TMI 362
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.... [Order]. - Facts of the case in brief are that on the basis of checking from the Income-tax department in the factory premises of the appellants on 19-1-1995 and 20-1-1995, an excess of 2.746 MT of MS rounds and shortage of 5.422 MT of M.S. Angles, 11.243 MT of M.S. Gate channels and 0.305 MT of MS Section was detected. According to the department the appellants on their own desposited the dut....
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....goods and towards the harassing and threats which the party had given to them as well as the circumstances under which the partner of their firm had to sign the stock inventory. 2. Arguing for the Revenue Shri B.L. Jain, ld. Consultant submitted that entire case made out based upon the inventory list prepared by the Income-tax authorities on 19-1-1995 and 20-1-1995. Since the Income-tax auth....
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....ies adopted coercive and threatening attitude through the checking and they made a visual guess and estimated the weight. In this regard, I find that the Commissioner, Income-tax (Appeals), Agra vide his order dated 1-3-1998 in appeal No. CIT(A)2/ACR/CIR-I/Jhansi/4/98-99 has observed that "A perusal of the submission and letter filed before the A.O. shows that the request of the appellant to get a....