2013 (6) TMI 698

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..... tax case appeal, filed at the instance of the Revenue, relating to the assessment year 1997-98, was admitted on the following substantial questions of law: (1) Whether, on the facts and circumstances of the case, the sales Tax Appellate Tribunal is right in law in deleting the suppression made in respect of two invoice Nos. 2232 and 2239, when admittedly those invoices were not accounted in th .....

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..... consequential penalty on the sales suppression ? The Tribunal dismissed the appeal on the ground that without furnishing copies of documents, the assessment was revised. It further pointed out that in spite of the request made while filing the reply to the notice, the assessment was hurriedly made. Thus on going through the assessment records, on the objection of the assessee that at the time .....

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..... ntion that non-furnishing of documents would be a ground to set aside the assessment, we however feel that the Tribunal should have taken up its reasoning to a logical end to remand the matter back to the assessing officer for a fresh proceeding by granting an opportunity to the assessee to place its objection, after supply ing all the materials seized at the time of check of movement of goods. In .....

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