1982 (2) TMI 140

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..... ound that the average price at which the assessee had purchased the seed was Rs. 37 per quintal and the commission and other expenses of the assessee were higher than the other dealers in the trade by Rs.2 per quintal. He then wished to verify the vouchers. But since the assessee was not ready with the accounts and other documents, he proceeded to consider the quantum of addition that was required .....

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..... e of assessment. In the circumstances, the interest of justice requires that it must first be found whether the expenses claimed to have been proved by the assessee and only thereafter the question of reasonableness of the expenses arises for consideration. We, therefore, deem it fit to set aside the orders of the authorities below and restore the matter to the file of the ITO for making a fresh a .....

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