Onus on revenue to prove that CA Certificate is False Statement
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
The Relevant Text of the Order as follows :
14. When the assessing authorities could accept the explanation of the assessee for the subsequent years, there is no reason for them to take a different stand in the instant year. Therefore, the orders impugned in the writ petition warrant interference. As regards the aspect, namely, sales return, it is seen that the petitioner has enclosed the certificate issued by the Chartered Accountants along with their explanation. The Chartered Accountants have certified that the transactions in question were executed by the assessee and that they had been reversed in their books of account. In other words, the transactions became unfructified sales. It appears that for proving bona fides, the documents regarding reversal of export sales were produced before the assessing authority. The assessing authority has rejected this stand of the petitioner by stating that the relevant documents have not been submitted.
15. I cannot appreciate this reason adduced by the assessing authority. When the petitioners deny the sales in question, they cannot do anything more. If the assessing authority is of the view that this is a false statement, the onus is on the authority. The petitioner cannot be expected to prove the negative. Therefore, on both the issues, I find in favour of the petitioner. The orders impugned in this writ petition stand set aside to that extent. The writ petition stands allowed accordingly. It is for the respondents to issue a revised order. No costs. Consequently, connected miscellaneous petition is closed.
Tags: Judgement, High Court, CA
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