Can any body provide me case law relatiing my querry & suggeston.
My client has filled return under vat for the period of oct-07 to march-08. Department has lost copy of return and on departments software i.e. Mahavikas shows huge trunover of sales and purchase. assessing officer has assess sales & purchase on the basis of Mahavikas and demanded huge tax and penalty of Rs.27 lacs.
Whether onus to prove our sales & purchse is on us or department?
Whether audit report is not enough to prove our genunity?
Plz help.........