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TMI Blog2017 (1) TMI 130X X X X Extracts X X X X X X X X Extracts X X X X ..... irm and there is no deficiency/discrepancies and rather they have supported with proper bills and vouchers, which in my view is a finding of fact recorded by both the appellate authorities - petition dismissed - decided in favor of assessee. - S.B. Sales Tax Revision Petition No. 136 of 2014 - - - Dated:- 5-12-2016 - Jainendra Kumar Ranka, J. For the Petitioner : Meenal Ghiya For the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... register it was ₹ 1,59,56,406/-. The AO also noticed that certain purchases were though entered in the ledger of purchases, but was not entered into other records, and taking into consideration the material, after giving a show cause notice to the respondent, held that the assessee was not able to explain the sales to the extent of ₹ 8,35,453/- and also sales to the extent of ₹ 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vidence have been created later-on and the same being after-thought, could not have been relied upon by the two appellate authorities, and the position is required to be taken into consideration at the time when the survey was conducted and the assessee admitted about such material discrepancies and even the books were not found at the spot and creating additional evidence in back date, was not de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sent with proper forms and it is a creation of the AO that it is after-thought and nothing more. Learned counsel contended that the AO placed reliance on certain material found at M/s. Pooja Agencies, which is without providing opportunity of both material and also not allowing cross examination of the material which was placed reliance by the AO, and has rightly been interfered by both the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in my view the finding reached by both the appellate authorities is just and proper. Admittedly, in the instant case there are no statements recorded of the owner/proprietor of the respondent firm and there is no deficiency/discrepancies and rather they have supported with proper bills and vouchers, which in my view is a finding of fact recorded by both the appellate authorities. 9. Accordingly ..... X X X X Extracts X X X X X X X X Extracts X X X X
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