2019 (8) TMI 1166

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.... photo-copies? (2). Whether even otherwise, any addition could have been made on the basis of such photo-copy invoices, in absence of any other evidence to establish performance of such transaction? 2. Accordingly, the matter has been proceeded. 3. The present revision has been filed by the assessee against the order passed by Trade Tax Tribunal, NOIDA, dated 7.4.2007, in second appeal no. 72 of 2003, for A.Y. 1997-98 (U.P.). By that order, the Tribunal has allowed the revenue's appeal and set-aside the first appeal order. Thus, the re-assessment order passed under Section 21 of the U.P. Trade Tax Act, 1948 (hereinafter referred to as the 'Act') has been affirmed. 4. During the assessment year in question, t....

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.... the basis of the information received in the shape of four photocopied invoices. 8. The first appeal authority accepted the contention raised by the assessee and held that, other than the four photocopy documents, claimed to be copies of undisclosed invoices, there was no material in support of the allegation made against the assessee. The Tribunal has reversed those findings on the reasoning that the printing on the photocopied invoices is comparable to the original printing of the similar invoices, issued by the assessee. 9. Heard Ms. Pooja Talwar, learned counsel for the applicant-assessee and Sri B.K. Pandey, learned Standing Counsel for the revenue. 10. Learned counsel for the assessee would submit, other than the four photoc....

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....n information may also be received in various forms including photocopy of documents, etc. Insofar as the present case, the re-assessment proceedings were initiated on the basis of a reason to believe that the transactions represented by the photocopies of invoices had escaped assessement, the same did not suffer from any jurisdictional error. For the purpose of recording a valid reason to believe, it was neither required nor necessary for the assessing authority to first confirm whether an addition would necesssarily follow. That degree of proof was not required to be satisfied at that stage. Insofar as the assessing authority received information, that assessee had engaged in sales outside books and he further received information in s....