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TMI Blog2013 (11) TMI 718X X X X Extracts X X X X X X X X Extracts X X X X ..... f assessment does not take away the effect of non-production at the time of survey. Such non-production is a relevant factor which can be considered by the Assessing Officer while considering whether the books of accounts are to be accepted as to have been maintained in the regular course of business. It is incumbent upon the assessee to offer plausible explanation as to why they were not produced at the time of survey. The burden is on the assessee to show as to why no adverse inference should be drawn - books of account were already rejected in the earlier assessment years and no appeal was filed. So, the said books of accounts are useless for the assessment years under consideration - Decided in favour of Revenue. - Trade Tax Revision N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Srivastava, learned counsel for the State. None appeared on behalf of the assessee. Sri H. P. Srivastava, learned Standing Counsel relies on the ratio laid down in the case of Commissioner of Sales Tax, U.P. vs. Mohan Brick field, Agra; JT 2006 (12) SCC 148, where the Hon'ble Apex Court observed that power to order production of accounts, entry and inspection are provided in Section 13 of the Sales Tax Act, 1948. An officer is empowered to ask any dealer to produce before him any book, document of the business and may inspect and make such enquiries from the dealer relating to his business as necessary. Section 7(3) empowers the Assessing Officer to make an assessment to the best of his judgment, if, no return is submitted or return su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ffer plausible explanation as to why they were not produced at the time of survey. The burden is on the assessee to show as to why no adverse inference should be drawn. In the instant case, books of account were already rejected in the earlier assessment years and no appeal was filed. So, the said books of accounts are useless for the assessment years under consideration. In view of above, the answer to the referred question of law is in favour of the department and against the assessee. In other words, the books of accounts can be rejected in the circumstances of the case in hand. The registry is directed to place all the revisions before the Hon'ble Single Judge for final adjudication. - - TaxTMI - TMITax - CST, VAT & Sales Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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