https://www.taxtmi.com/caselaws?id=62642 Turnover enhancement cannot be sustained merely because account books were not produced at the time of visit when no suppression of sales or defects in the returns or accounts are found. Where the assessing authority records no definite finding that the books are incorrect or incomplete, and the dealer's earlier returns had been accepted, an arbitrary increase in turnover is not justified. On those facts, the enhancement was deleted, while the assessment was otherwise confirmed. en-us Mon, 27 Sep 1976 00:00:00 +0530 Mon, 23 Jan 2012 16:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62642 Turnover enhancement cannot be sustained merely because account books were not produced at the time of visit when no suppression of sales or defects in the returns or accounts are found. Where the assessing authority records no definite finding that the books are incorrect or incomplete, and the dealer's earlier returns had been accepted, an arbitrary increase in turnover is not justified. On those facts, the enhancement was deleted, while the assessment was otherwise confirmed. Case-Laws Income Tax Mon, 27 Sep 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62642