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TMI Blog2023 (1) TMI 735X X X X Extracts X X X X X X X X Extracts X X X X ..... longwith the bilti and transporter's bill was there when the truck was intercepted by mobile squad on 04.08.2016. Moreover, the statement of a truck driver cannot be the basis for initiating the penalty proceedings. The statement of truck driver which has been recorded by the officer of the department is not corroborated by any proof and the said statement cannot be relied upon for initiating the penalty proceedings. This Court finds that the action of the taxing department was not justified in initiating penalty proceedings without any material on record - The statement of a driver cannot be sole basis for initiation of penalty proceedings and no intention to evade the tax can be established from the statement of driver when the ent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ply was submitted by the assessee. The assessing officer has rejected the reply and passed a penalty order under Section 54 (1) (14) of the Act. Aggrieved with the said order, a first appeal was preferred which was also dismissed. The assessee preferred the second appeal before the Tribunal which was also dismissed. Hence, present revision. This revision was admitted by this Court on 04.07.2019 on the following question of law; (i) Whether the Tribunal was legally justified in sustain penalty on conjectures and surmises when the transaction was duly recorded in books of accounts and accompanied by Form C and payment were made through Banking channel? Learned counsel for the revisionist has submitted that solely on the presumpti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erusal of the material on record, this Court finds that merely on the basis of presumption and statement of the truck driver which was carrying the goods, penalty proceedings have been initiated by the assessing officer. The taxing department did not have any material on record so as to hold that there was any violation by the dealer in bringing the goods from outside the State of U.P. The Form 38 which was accompanying the goods was filled and all the tax invoice alongwith the bilti and transporter's bill was there when the truck was intercepted by mobile squad on 04.08.2016. Moreover, the statement of a truck driver cannot be the basis for initiating the penalty proceedings. The statement of truck driver which has been recorded by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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