1984 (9) TMI 299

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of the Assessing Officer, rejecting the book version. 2. I have gone through the Tribunal's order carefully. The book version was rejected for two reasons : (1) that on the first survey dated 22.7.1977, (Rokar) and Khata were not found at the shop ; (2) and that on the second survey dated 18.12.1977, though the cash book was available at the shop, but the cash was found short by S .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... adverse inference against the assesses from non-production of Khata and Rokar. No other serious defect has been shown for drawing an adverse inference. The assessee has given plausible explanation regarding shortage of ₹ 1,300/-, that the same were left at home. The books cannot be rejected on account of this ground too. 3. The revision is, therefore allowed and the parties will bear the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X