TaxTMI 
TaxTMI 
2022 (12) TMI 968
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.... 17.01.2022. The dispute relates to Assessment Year 2016-17. The books of accounts of the revisionist-assessee was rejected by the assessing authority and undisclosed purchase was assessed at Rs.2,30,00,000/- and undisclosed sale was assessed at Rs.2,50,00,000/- and a tax demand of Rs.23,99,993/- was raised. Against the assessment order, a first appeal was preferred by the assessee before the Additional Commissioner Grade-II (Appeal)-IIIrd, Commercial Tax, Kanpur. The first appellate authority vide judgment dated 05.02.2021 has reduced the quantum of sale and purchase to the tune of Rs.69 lacs and Rs.75 lacs and the quantum of tax was reduced by Rs.16,80,000/-. Aggrieved by the decision of the first appellate authority, the assessee as we....
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....by the Department. He further contended that the burden was upon the revenue which failed to discharge the same and it has not proved the alleged material which has been received by mobile squad in regard to certain transaction which has been completely denied by the assessee. Reliance has been placed upon judgment of co-ordinate Bench of this Court in case of Commissioner Sales Tax vs. Fakir Chand Hazari Mal 1981 UPTC 565. On the other side, Sri A.C. Tripathi, learned Standing Counsel defended the order of the State and submitted that first appellate authority had categorically found that documents which have been received from various mobile squads were sent to the assessing officer who upon notice to the assessee found that certain tran....
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....ority found that the assessee has not entered the transaction in his books of accounts and thus held that undisclosed purchase at Rs.2,30,00,000/- was made by the assessee while there was undisclosed sale to the tune of Rs.2,50,00,000/-. Both the first appellate authority as well as the Tribunal had reduced the quantum of purchase and sale. Neither, the first appellate authority nor the Tribunal has dealt to the question as to how the the quantum was reduced by them and no finding has been recorded either by the first appellate authority or the Tribunal. The burden to prove the material which was recovered by the various mobile squads was upon the Department and burden could not have been shifted upon the assessee to prove the same. Furth....