9911796707
TMI Blog2025 (3) TMI 1097X X X X Extracts X X X X X X X X Extracts X X X X ..... ent herein. 2. The appeal is structured on the following 'Substantial Questions of Law', that are incoherently framed: "Question No. 1: Whether the then consultant issued his personal cheque to the extent of refund wrongly availed to the officer of LVO-540? Question No. 2 Whether an order passed by predecessor can be altered in the order passed by the Successor in a different direction? Question No. 3: Whether proceedings instituted pursuant to a notice under section 64 (1) of the KVAT issued in contravention of Rule 154 of the KVAT Rules 2005 can be sustained? Question No. 4: Validity of consideration of total turnovers as per erroneous monthly returns filed in form VAT-100 in the absence of the books of account ACCT Bidar? ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tant had declared the inflated turn overs with intent to claim refund by submitting fake Form VAT 156; he had lodged a police complaint against the said Tax Consultant who is now no more. 4. Learned AGA appearing for the Revenue in his usual vehemence opposes the appeal contending that the respondent-authority having considered all aspects of the matter and after giving full opportunity of participation to the assessee, has made the impugned order by employing his accumulated expertise in the domain; despite giving opportunity, the assessee did not produce his books of accounts or any relevant evidentiary material at all. Lastly, he adds that, the Tax Consultant is and acts as an Agent of the assessee and if he had put forth the inflated f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lated to loss of books of account by the appellant related to the financial years 2016-17 & 2017-18 (up to June-17 & requested to allow time to prepare & submit the relevant vouchers based on payments withdrawn from bank & paid towards labour & like charges as per bank statements. However, has not submitted any books of account even at appeal stage." 7. The vehement submission of learned counsel for the appellant that for the fraud committed by the Tax Consultant, the assessee should not be made to suffer is too broad a proposition to accept. Ordinarily, as rightly submitted by learned AGA, Tax Consultant is an Agent of the assessee, notwithstanding the professional elements involved in the Act. It is not that the assessee had not put his ..... X X X X Extracts X X X X X X X X Extracts X X X X
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