Court upholds Rule 36, stresses evidence importance. Remanded for reassessment.

The High Court of Bihar upheld the validity of Rule 36 and affirmed the Assessing Officer's authority to request specific documents. However, the Court emphasized the importance of considering additional evidence beyond technicalities. The case was remanded for reassessment, allowing the petitioner to provide evidence supporting sales to registered dealers.

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The High Court of Bihar held that Rule 36 is valid and Assessing Officer was right to request specific documents. However, the Officer should have considered additional evidence and not solely relied on technicalities. The case was remanded for reassessment. The petitioner may submit evidence supporting sales to registered dealers.

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