TaxTMI 
TaxTMI 
2026 (7) TMI 1979
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....n Form 36 are as follows: "1. The impugned order u/s 147rws 143(3) rws 144B of the I.T. Act, 1961 dated 17.03.2025 as well as the action taken u/s 147 rws 143(3)rws 148 and notices u/s 148A(b), 148A(d) and 148 and other notices are illegal, bad in law and on the facts of the case for want of jurisdiction, without proper satisfaction of higher authorities and various other reasons or bared by limitation and further contrary to the real facts of the case, hence the same may kindly be quashed. 2. Rs. 15,35,425/-: The Id. CIT(A) has grossly erred in law as well as on the facts of the case in confirming the trading addition of Rs. 15,35,425/-made by the Id. AO on alleged 8.79 percent Gross Profit on alleged unaccounted sales of....
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....egedly engaged in clandestine removal of taxable goods ( tyres and tubes ) valued at Rs. 1,74,67,856/-, reassessment proceedings has been initiated by issue of notice u/s 148 dated 29/03/2024 ( as per procedure ), in response to which return filed disclosing the originally returned income, has been assessed with an addition of Rs. 15.35 lakhs on account of undeclared profits ( calculated @ 8.79% of suppressed sales of Rs. 1.74 crores), being the GP rate disclosed by the assessee in audited accounts. 4. The matter carried in first appeal has been dismissed by the ld CIT(A), in absence of any supporting proof or evidence produced by the assessee, to counter the allegation of suppressed sales ( clandestine removable of taxable goods ), whic....
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....GRC have supplied 27,905 no.s of rubber tyres and 27,905 no.s of rubber tubes to various customers having taxable value of Rs. 1,74,67,856/- clandestinely and have not deposited IGST of amounting to Rs. 48,91,000/-during the period from April 2019 to September 2019 as detailed in Annexure C. A.4 In this regard, it is submitted that the demand of Rs. 48,91,000/- of IGST has been confirmed, which is allegedly clandestine sales of Tyres/Tubes. It is vital to discuss that the inter-state sales of Tyres/Tubes is done by the appellant through Agents. In the loose papers page no. 56 to 142 contains names of Agents. Usually, an agent gives orders on behalf of 2 or 3 or many buyers and that order passed to the employees of the appellant. Th....
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....of buyers, Proof of actual transportation, Link between the document recovered. Therefore, in absence of corroboratory evidence, the demand of IGST of Rs. 48,91,000/- is not sustainable. My above view has been supported from the following decision- a. The Hon'ble Supreme Court in State of Karnataka v. Azad Coach Builders Pvt. Ltd. held that movement of goods is a sine qua non for determining the nature of supply. 45.6 In absence of evidence establishing inter-State movement of goods and clandestine removal of goods, the demand of GST amounting to Rs. 48,91,000/- (IGST) is not sustainable and is liable to be set aside. I hold accordingly." 7.1 Referring to the above the Ld. AR prayed that since the addition has been ....