TaxTMI 
TaxTMI 
2007 (9) TMI 558
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.... the transport companies Allahabad Azamgarh Forwarding Agencies, Allahabad Janpur Road Lines, Allahabad and Allahabad Gorakhpur Road Lines. In support of the claim that the goods were dispatched to Calcutta for sale through consignment agent, form F obtained from such consignment agent was furnished before the assessing authority. It appears that the assessing authority doubted the transaction and form F issued by the consignment agent, and inquires were made from the transport companies as well as Ganga Enterprises, Calcutta. According to the assessing authority, the transporters denied to have issued any such G. Rs and the transportation of the alleged goods to Calcutta and on inquiry, Ganga Enterprises, Calcutta denied to have received a....
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....ort companies and Ganga Enterprises, Calcutta and had also mentioned that an affidavit of Ganga Enterprises, Calcutta was filed admitting the receipt of the goods. But the order of the first appellate authority rejecting the claim of the crossexamination of the transport companies and Ganga Enterprises, Calcutta have been upheld on the ground that Ganga Enterprises, Calcutta was the agent of the applicant and the applicant should have produced Ganga Enterprises, Calcutta. The Tribunal further held that the dealer submitted that since the matter has become quite old it should not be remanded. It means, the dealer does not want opportunity to adduce the evidence. Heard Sri S.D. Singh, learned counsel for the applicant and Sri K.M. Sa....
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....to prove its case. Heard learned counsel for the parties. I have perused the order of the Tribunal and authorities below. It is settled principle of law that if the Revenue wants to rely upon any inquiry or any document which is collected on the back of the dealer, the burden lies upon the revenue authority to prove the correctness of such inquiries and genuineness of such document. In the present case, there is no dispute that the inquiries from the transport companies and Ganga Enterprises, Calcutta were made on the back of the applicant. Thus, in case the assessing authority wants to rely upon such inquires, the burden lies upon the assessing authority to prove the correctness of such inquiries which could be done by giving the opportu....