1986 (7) TMI 363

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..... nal, Varanasi Bench-I, Varanasi, relating to assessment year 1977-78, dismissing the appeal of the assessee. The question raised by Mr. Saran Behari Lal Srivastava before me on behalf of the assessee in the present revision is: "Whether, on the facts and circumstances of the case, the Tribunal was justified in rejecting the books of account on the lone ground that the Surveying Officer was not ab .....

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..... 1970 UPTC 663, in which it was held that where the assessee does not allow the Surveying Officer, at the time of survey, to verify the cash in his till it creates a suspicion in his mind that the money in the till was not in accordance with the accounts maintained by the assessee and rejected the books of account. In view of the said fact, I am of the opinion that the books of account of the asses .....

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