1982 (3) TMI 236

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..... f the dealer, opposite party in this revision, for the year 1973-74. These accounts had been rejected by the authorities below. The admitted position is that the dealer did not issue any cash memos in the year in question. In the opinion of the Tribunal, non-issuance of cash memos, by itself was not enough to reject the accounts even though it was imperative for the dealer to have issued those c .....

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..... the Assistant Commissioner (Judicial) did not agree with the assessing authority in respect of any discrepancy other then the non-issuance of cash memos. it is obvious that apart from non-issuance of cash memos, the accounts of the dealer did not disclose any infirmity making them unworthy of acceptance. The Tribunal has noticed in its order that in the preceeding two years 1971-72 and 1972-73 al .....

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