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| The Tax Publishers2020 TaxPub(DT) 4193 (SC) : (2020) 272 TAXMAN 0013 CONSTITUTION OF INDIA, 1950
Article 136 Section 68 Section 261
Where Department preferred SLP to appeal against the judgment of Gujarat High Court in Pr. CIT v. Ganga Glazed Tiles (P) Ltd. (R/Tax Appeal Nos 206 of 2019 and 207 of 2019, dated 25-6-2019) : 2019 TaxPub(DT) 5198 (Guj-HC), where by the High Court held that as decided in case of Pr.CIT v. Vrundavan Ceramics (P) Ltd. 2018 TaxPub(DT) 2720 (Guj-HC), by merely producing the copies of the statements of the witnesses accompanying the show-cause notices, such statement and the veracity thereof does not get automatically established and there was no independent material brought on record by the AO other than those, which were already collected by Excise Department and which, were yet to be verified, therefore, AO did not have any basis for making addition and thus, such addition made was required to be deleted the Supreme Court dismissed the SLP.
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Appeal (Supreme Court - Special leave petition - Reassessment - Addition of suppressed sale using material collected by Excise Department
Department preferred SLP to appeal against the judgment of Gujarat High Court in Pr. CIT v. Ganga Glazed Tiles (P) Ltd. (R/Tax Appeal Nos 206 of 2019 and 207 of 2019, dated 25-6-2019) : 2019 TaxPub(DT) 5198 (Guj-HC), where by the High Court held that as decided in case of Pr.CIT v. Vrundavan Ceramics (P) Ltd. 2018 TaxPub(DT) 2720 (Guj-HC), by merely producing the copies of the statements of the witnesses accompanying the show-cause notices, such statement and the veracity thereof does not get automatically established and there was no independent material brought on record by the AO other than those, which were already collected by Excise Department and which, were yet to be verified, therefore, AO did not have any basis for making addition and thus, such addition made was required to be deleted. Held: The Supreme Court dismissed the SLP.
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