1986 (2) TMI 317

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..... haranpur, relating to assessment year 1978-79. The assessee deals in foodgrains, gur; khandsari, oil-seeds, etc. Books of account of the assessee were rejected by all the three authorities and best judgment assessment was passed. I have heard Sri Rakesh Ranjan Agarwal, learned counsel for the assessee and the standing counsel appearing on behalf of the Commissioner, Sales Tax. Sri Rakesh Ranjan .....

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..... am in full agreement with the said decision that the mere fact that the assessee did not co-operate with the surveying officer at the time of survey could not by itself be a ground for rejecting the books of account. The other factor which has been taken into account is that there was shortage in the stocks. That too according to the assessee is not relevant ground for rejecting the books of acco .....

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