2009 (4) TMI 837

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... a small quantity of groundnut from the agriculturists it may not be possible for them to record the entire details as to the name, address and the village from which the agriculturists hail and the extent of the land he is owning or the source of purchase such as whether the groundnut has been acquired by him as a cooly for working in the groundnut field or he is owning a land in wahich groundnut is cultivated. In addition to that, the idea conceived by the revenue that all these purchases were crushed by the sister concern, which was also laid in the very same campus is also defeated by the meter reading of the sister concern, which is owning a crushing unit. There is virtually no electrical consumption. In addition to that it is also on r .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... accounts for the assessment year 1992-93 it revealed that the heavy purchases of groundnut oil was made. No bought vouchers were produced in support nor any voucher Number is noted against each purchase. The source of purchase was also not made known. The sister concerns functioning in the same campus are having crushing units. Evidently the above quantities of groundnut oil of 97,680 tins should be, in the opinion of the enforcement officials, the result of their own production by way of crushing done in the crushing unit of her sister concern thereby avoid the tax in respect of purchase of groundnut kernal. The sale of oil cake should also have been suppressed. On that basis, the completed assessment was sought to be reopened by indicati .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ble on the part of the revenue to show from where the unaccounted purchases were made. That was a fact which was exclusively within the assessee's knowledge. So, the burden of proof is exclusively on the assessee to produce the bought voucher. 4. We heard the argument of the learned counsel for the petitioner and perused the material on record. 5. The only reason for the revenue to reopen the assessment was that there was a huge purchase of oil. This has been explained by the assessee, that those oils were manufactured out of the groundnut purchased from the agriculturists and the bought vouchers were also produced while framing the original accounts and they were accepted. The reason now stated for reopening the assessment is the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X