1984 (9) TMI 299

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..... l's order dated 26.4.1983. The Tribunal approved the order 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 wa .....

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..... if any other defect is found in the books, can certainly draw 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 r .....

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