- (1.) Instant petition at the instance of Revenue is directed against order of the Tax Board dt.29/10/2010 dismissing appeal of the Revenue.
(2.) Brief facts noticed are that on 20/10/2004 a tanker bearing No.UP 75-B-9547 wherein mustard oil was loaded was checked by the officers of the Anti Evasion Wing near Kunda Bayana Check post District Bharatpur. The driver/incharge produced Bill No.239 dt.28/10/2004 of M/s. Goyal Oil Mill, Shivad, Distt. Sawaimadhopur; Builty No.1882 dt.28/10/2004 and letter dt.28/10/2004 issued on the letter head of M/s. Goyal Oil Mill. Statement of the driver/incharge was also recorded. However, finding some discrepancies, a show cause notice was given, explanation was offered by the respondent-assessee and it was contended that the documents are complete in all respects and even D Form duly filled in was found with the driver/incharge. However, the AO was not satisfied and held that the bill and builty were prepared with the same handwriting and finding some discrepancies in the statements, imposed penalty under Section 78(5).
(3.) On an appeal by the assessee before the Deputy Commissioner (Appeals) [DC(A)] resulted into deletion of penalty and the DC(A) held that on perusal of the assessment records, all documents were found available and merely on the basis of suspicion, the penalty cannot be imposed.;