TaxTMI 
TaxTMI 
2026 (9) TMI 2001
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....Judicial) For the Appellant : Shri Susham Rambhia, Chartered Accountant For the Respondent : Shri Savio Allan Lamb, Authorized Representative ORDER PER: S.K. MOHANTY: Heard both sides and perused the case records. 2. Revenue has filed this miscellaneous application, praying for amendment of the cause title in the appeal filed by appellant. It has been stated that the respondent's....
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....vice tax department had detected that the appellant had reflected an amount of Rs.1,26,03,672/- as a business income. Upon further scrutiny of the balance sheet, income and expenditure account, income tax return along with computation, Form-26AS and VAT audit report submitted by the appellant, the department came to the conclusion that, out of the amount reflected in the ITR return of Rs.1,26,03,6....
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....he Learned Commissioner (Appeals), Nagpur, vide the impugned order dated 03.05.2023 has upheld confirmation of the adjudged demands and rejected the appeal filed by the appellant. Feeling aggrieved with the said impugned order dated 03.05.2023, the appellant has preferred this appeal before the Tribunal. 4. On reading of both the orders passed by the lower authorities, I find that the Learned C....
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....,673/-. On the contrary, I find that the authorities below had not referred to any documentary evidence to conclude that during the disputed period, the appellant had sold goods worth Rs.85,89,993/-. Since, the department had confirmed the service tax demand, without proper substantiation of the documentary evidences, it cannot be said that such computation made in the original as well as in the i....