1987 (2) TMI 481

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..... in scrap. The assessee stated that the entire purchases of scrap were made 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 ass .....

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..... is no good reason to single out the assessment year 1976-77. I agree with 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 s .....

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..... ribunal was not right in upholding the inference that the purchases of 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 sec .....

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