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TMI Blog2016 (11) TMI 82X X X X Extracts X X X X X X X X Extracts X X X X ..... which can be taken into consideration by the Assessing officer while examining the return to find out whether the same is incorrect or incomplete. Revision dismissed - decided against revisionist. - Sales/Trade Tax Revision No. 1143 of 2005 - - - Dated:- 5-10-2016 - Hon'ble Yashwant Varma, J. For the Applicant : Aloke Kumar For the Opposite Party : C.S.C. ORDER Heard Sri Aloke Kumar, learned counsel appearing for the revisionist and Sri B.K. Pandey, learned standing counsel who has appeared for the State respondents. This revision is directed against an order of the Tribunal dated 18 February 2005, which has proceeded to affirm the action of the assessing authority in rejecting the books of accounts as main ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h had reduced the evaded turnover and the additional tax liability of the revisionist. Sri Kumar, learned counsel for the revisionist has contended that the sole basis for the rejection of the books of accounts as maintained by the revisionist was the fact that the relevant records could not be produced on the date of inspection. He submits that while on the first occasion a clerk was not present in the premises on the second occasion when the inspection was undertaken no responsible person connected with its business was present. It is his submission that this fact could not have formed the basis for rejection of the books maintained by the assessee and for a best judgment assessment being undertaken. He further contends that the allege ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inciples:- 12. The expression place of business is defined in Section 2(c)(1). The definition is an inclusive one and includes any place where a dealer keeps his books of accounts. That being so, non-production of the books of accounts at the time of survey is a factor which can be taken into consideration by the Assessing officer while examining the return to find out whether the same is incorrect or incomplete. Non-production of books of accounts at the time of 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 re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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