9911796707
TMI Blog1989 (1) TMI 318X X X X Extracts X X X X X X X X Extracts X X X X ..... s, they are disposed of by a common judgment. During the assessment years 1980-81 and 1981-82, the assessee carried on brick kiln business. After rejection of account books a best judgment assessment was made in the said two years by the assessing authority. On appeals both the appellate authorities have confirmed the rejection of account books but the first appellate authority had reduced the e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... account books for the said two years of the assessee. From a perusal of the impugned orders, it is apparent that the account books for the said two years have been rejected solely on the basis that pathai, bharai, nikasi registers which were produced at the time of assessment, were not made available to the surveying officers at the time of various surveys. Learned counsel for the assessee furthe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y on the ground that they were not produced at the time of survey. Learned Standing Counsel, appearing for the department in this regard has, however, relied upon two decisions of this Court in the cases of Narendra Kumar Mukesh Kumar v. Commissioner of Sales Tax 1985 UPTC 1192 and Govind Ram Ratan Kumar v. Commissioner, Sales Tax [1988] 68 STC 352; 1987 UPTC 1785. From a perusal of these two case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in neither of the said two years the authorities below found any defect in the account books of the assessee. In this circumstance also, in my opinion, the authorities below were not right in rejecting/affirming the rejection of account books of the two years in dispute. The impugned orders passed by the authorities below, therefore, suffer from an error of law and are liable to be set aside. As ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
