SOBER CERAMICS,MORBI vs. ITO, WARD-4, MORBI, MORBI
In the result, appeal of the assessee is allowed
ITA 165/RJT/2024[2016-17]Status: DisposedITAT Rajkot28 Feb 2025AY 2016-17
For Appellant: Shri Mehul Ranpura, Ld. A.RFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 131Section 143(3)
255) E.L.T. 349 (P & H)],\nthe Hon'ble High Court of Punjab and Haryana held as under :-\n“8. A perusal of the impugned order shows that no evidence has been\nproduced by the Revenue that the respondent had cleared the goods\nunaccounted and the goods were kept for clandestine clearance. In\nthe present case, even if the goods
