2013 (7) TMI 350

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....undararajan For the Respondent : Mr. V. Haribabu Addl. Govt.Pleader (Tax) ORDER (The Order of the Court was made by Chitra Venkataraman, J.) The assessee is on revision as against the order of the Sales Tax Appellate Tribunal relating to the assessment year 1996-97 raising the following questions of law :- "1. Whether the Appellate Tribunal had properly understood the findings given....

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....word was not available in the dealers copy and available only in the department's copy. Therefore, the Appellate Tribunal was wrong in coming to the conclusion that the wrong appreciation of evidence by the Appellate Authority has led to the wrong conclusion ? 3. Whether the Appellate Tribunal is also correct in restoring the penalty when the entire estimation is in doubt and no evidence was av....

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....icials on 26.11.1996, which is available at page 179 of the assessment file. Pointing out the statement " Mz;Lj; jzpf;if neuk; tif kzpyh Kjy; bfhs;Kjy; 629000.00 te;Js;sJ.", the First Appellate Authority held that there was a gap between the words "kzpyh bfhs;Kjy "; and it appears that the officers who wrote the statement, originally recorded without the word "Kjy; " but interpolated the word "Kjy....

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....was no such interpolation of the word "Kjy; ". If the word "Kjy;" was inserted after the inspection of the Enforcement Wing Officials, the said word "Kjy;" would not find place in the dealer's copy of the statement. Thus, holding that there was no insertion, it set aside the order of the First Appellate Authority and restored the assessment. Consequently, it also restored penalty. 5. Even thoug....