1993 (4) TMI 311

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..... ngaged in the business of manufacture and sale of bricks. The assessee disclosed a turnover of ₹ 26,539/-but did not accept any tax liability. Upon rejection of the account books, the assessment was made on best judgment and the taxable turnover was determined at ₹ 2,79,000/- imposing a tax liability of ₹ 20,200/-. On appeal, the taxable turnover was reduced to ₹ 1,73,976/- .....

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..... ooks of the assessee were rejected on the sole ground that on the two surveys which were made during the year, the account books were not made available for inspection to the Surveying Officer. It is on the record that none of the partners of the assessee which is a partnership firm, was available on both the surveys. It is only because of the absence of the partners that the books could not be pr .....

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..... ribunal when it proceeded to sustain the rejection of account books on the solitary ground that the books were not made available at the time of survey. That apart, as already observed, the books could not be made available because of the absence of the partners and not with any design or oblique motive. 3. In this view of the matter, it seems in the interest of justice that the order passed in .....

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