1987 (2) TMI 481

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..... de from the local "kabaris". The vouchers prepared by the assessee himself were shown. The assessing officer failed to locate the persons from whom scrap was purchased by the assessee under the self-prepared vouchers. The assessee was then called upon by the assessing officer to produce some of the sellers himself, but the assessee also failed to produce any seller before the assessing officer. Th .....

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..... ith the assessee in this regard. The only objection taken by the assessing officer was that on the self-prepared vouchers, the house number of the persons from whom the scrap was purchased, was not mentioned. No details have been given of the amount of the selfprepared vouchers. If the purchases under a single voucher are of substantial amount, then only the assessing officer could be justified .....

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..... scrap were made from outside U.P. There is no good reason to disbelieve the contention of the assessee that all purchases were made from within U.P., which are not taxable. The revision is allowed, the orders of the authorities below are set aside. Let a copy of this order be sent to the Tribunal for passing an order under section 11(8) of the Act, accepting the book version. No order as to cos .....

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