2019 (3) TMI 340

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....pondent : SRI V. K SHAMSUDHEEN SR GP ORDER K. Vinod Chandran, J. The question of law arising from the order of the Tribunal is with respect to the deletion of an addition made, on the basis of detention of goods, which led to a penalty being imposed. The assessment year is 2009-10. The Assessing Officer, while completing the assessment, noticed the detention and made an equal addition to cove....

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....the defense set up by the assessee therein. The High Court interfered with the addition made on the ground that the goods were declared in the accounts and that the goods were found after its expected destination for reason of the transporters default. The detention was only on that account and not for reason of it having not been accompanied by sufficient documents. It is clear that the goods wer....