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TMI Blog2022 (12) TMI 968X X X X Extracts X X X X X X X X Extracts X X X X ..... is books of accounts and thus held that undisclosed purchase at Rs.2,30,00,000/- was made by the assessee while there was undisclosed sale to the tune of Rs.2,50,00,000/-. The burden to prove the material which was recovered by the various mobile squads was upon the Department and burden could not have been shifted upon the assessee to prove the same. Further, the assessee has denied the transaction having been made by him. Now coming to the question of Section 16 of the Act of 2008, this Court finds that the word used in Section 16 is that where a fact is in the knowledge of the assessee, then during assessment the burden of proving shall lie upon assessee. In the present case, it was the material which was recovered by the various m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st appeal was preferred by the assessee before the Additional Commissioner Grade-II (Appeal)-IIIrd, Commercial Tax, Kanpur. The first appellate authority vide judgment dated 05.02.2021 has reduced the quantum of sale and purchase to the tune of Rs.69 lacs and Rs.75 lacs and the quantum of tax was reduced by Rs.16,80,000/-. Aggrieved by the decision of the first appellate authority, the assessee as well as the State preferred second appeals before the Commercial Tax Tribunal which were registered as Appeal No. 21 of 2021 filed by the assessee and Appeal No. 53 of 2021 filed by the Department. Both the appeals were heard together and decided by a common order dated 17.01.2022. The present revision was admitted on 24.05.2022 on the follo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bench of this Court in case of Commissioner Sales Tax vs. Fakir Chand Hazari Mal 1981 UPTC 565 . On the other side, Sri A.C. Tripathi, learned Standing Counsel defended the order of the State and submitted that first appellate authority had categorically found that documents which have been received from various mobile squads were sent to the assessing officer who upon notice to the assessee found that certain transaction were outside the books of accounts of the assessee. He further contended that there was no denial to the said fact by the assessee and in the order of first appellate authority, it has come that accountant of the assessee was new and was not well versed with the matter and due to his mistake, discrepancy has occured a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... um of purchase and sale. Neither, the first appellate authority nor the Tribunal has dealt to the question as to how the the quantum was reduced by them and no finding has been recorded either by the first appellate authority or the Tribunal. The burden to prove the material which was recovered by the various mobile squads was upon the Department and burden could not have been shifted upon the assessee to prove the same. Further, the assessee has denied the transaction having been made by him. Counsel for the assessee during argument had invited the attention of the Court to the transaction of Invoice No. 355 which according to department was to the tune of Rs.9,701/- while the transaction recorded in the books of accounts of the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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