9911796707
TMI Blog1976 (2) TMI 167X X X X Extracts X X X X X X X X Extracts X X X X ..... and circumstances of the case, the additional revising authority was legally justified in accepting the account books of the dealer despite the recovery, in the survey dated 18th December, 1965, of two unaccounted purchase vouchers of Rs. 783.38 and Rs. 101.70 and a letter of a businessman of Rewari addressed to the dealer in the light of the explanation of the dealer?" The assessee deals in bra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that inasmuch as the account books of the applicant had been properly maintained, the mere fact that at the time of survey on 18th December, 1965, two bijaks relating to Rs. 783.38 and Rs. 101.70 were not posted in the books of account, were not sufficient for rejection. He also held that a letter purported to have been written by a businessman of Rewari suggesting that the assessee maintained tw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e in his explanation before the Sales Tax Officer stated that the amount represented purchases made by the munim of the assessee, who had on a day earlier been advanced an amount of Rs. 1,000 and Rs. 10 for making purchases from Kanpur. In these circumstances and in the absence of any finding to this effect, it cannot be contended that no entries in respect of these transactions were made at all i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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