1984 (5) TMI 87

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....0 made by the ITO under section 27(1)(c) and confirmed by the Commissioner (Appeals). 2. The assessment year involved is 1977-78. There had been a raid at the premises of the assessee and in course of that a voucher was found in a sum of Rs. 1,814 which indicated despatch of goods to Parkash Vastra Bhandar by means of post parcels which did not find place in the account books of the assessee. T....

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....ssessment in this case was completed on total income of Rs. 1,04,760 which included the addition amounting to Rs. 8,000 on account of profits earned by the assessee on suppressed sales." 3. When the said penalty came to be disputed before the Commissioner (Appeals) he confirmed the same as per observation in para 2 which reads as under : "2. At the time of hearing before me the AR of the app....

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....nce the penalty imposed is the minimum impossible in this case, the same is upheld." 4. While disputing the above finding the learned Counsel for the assessee submitted that it was again nothing but rejection of assessee explanation. It is not impossible for anyone to send samples free of cost and in the instant case assessee is not so small an assessee that samples of Rs. 1,800 would be consid....