https://www.taxtmi.com/caselaws?id=67347 The proviso to section 145(1) cannot be invoked merely because accounts or vouchers are unavailable at the appellate stage; a prior finding that the assessee's accounts are incorrect or incomplete is required, especially where supporting documents were available for assessment verification. The Tribunal noted that the reasonableness of expenses could be examined only after determining whether the claimed expenses were proved and whether the statutory precondition for rejecting the accounts was met. On the existing record, the addition was not sustainable, and the matter was restored for fresh assessment in accordance with law. en-us Fri, 12 Feb 1982 00:00:00 +0530 Thu, 10 Mar 2011 11:43:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67347 The proviso to section 145(1) cannot be invoked merely because accounts or vouchers are unavailable at the appellate stage; a prior finding that the assessee's accounts are incorrect or incomplete is required, especially where supporting documents were available for assessment verification. The Tribunal noted that the reasonableness of expenses could be examined only after determining whether the claimed expenses were proved and whether the statutory precondition for rejecting the accounts was met. On the existing record, the addition was not sustainable, and the matter was restored for fresh assessment in accordance with law. Case-Laws Income Tax Fri, 12 Feb 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67347