Topic

tangible evidence

2 articlesLatest June 2026
Central Excise Act Section 11A | Burden of Proof for Clandestine Removal Requires Tangible Evidence, Not Presumptions or Private Records: CESTAT Ahmedabad
Case Law Analysis
|Custom, Excise & Service Tax Tribunal

Central Excise Act Section 11A | Burden of Proof for Clandestine Removal Requires Tangible Evidence, Not Presumptions or Private Records: CESTAT Ahmedabad

CESTAT Ahmedabad has ruled that revenue authorities cannot sustain excise duty demands based solely on handwritten notes or unverified challans. The burden lies squarely on the department to produce concrete, corroborated evidence of clandestine removal-rejecting speculative inferences from incomplete records. This sets a vital precedent for manufacturers facing arbitrary tax assessments under the Central Excise Act.

Section 147/148 ITA | Reassessment Without Tangible Evidence Violates Natural Justice : ITAT Delhi Quashes Conjecture-Based Notices
Case Law Analysis
|Income Tax Appellate Tribunal

Section 147/148 ITA | Reassessment Without Tangible Evidence Violates Natural Justice : ITAT Delhi Quashes Conjecture-Based Notices

ITAT Delhi sets aside reassessment notices issued under Sections 147/148 of the Income Tax Act, ruling that mere conjectural estimates from accommodation entry networks do not meet the threshold of 'tangible evidence'. The decision reinforces the principle that reassessment proceedings must be grounded in concrete facts, not assumptions, safeguarding taxpayers from arbitrary scrutiny.

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