https://www.taxtmi.com/caselaws?id=71046 Rejection of accounts and best judgment assessment cannot be sustained unless the accounts for the relevant year are shown to be defective or false on material directly linked to the assessed turnover. Seized attendance registers, by themselves, did not prove suppressed sales or overproduction, and a later inspection report relating to a different period could not be relied on without proper nexus to the year under assessment. Under Section 16 of the Bihar Sales Tax Act, 1959, assessment must rest on relevant evidence tied to the turnover of the year in question; indirect or unrelated material is insufficient. The enhancement was therefore unsustainable, and assessment had to proceed on the returned gross turnover. en-us Tue, 19 Nov 1974 00:00:00 +0530 Mon, 23 Jan 2012 15:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71046 Rejection of accounts and best judgment assessment cannot be sustained unless the accounts for the relevant year are shown to be defective or false on material directly linked to the assessed turnover. Seized attendance registers, by themselves, did not prove suppressed sales or overproduction, and a later inspection report relating to a different period could not be relied on without proper nexus to the year under assessment. Under Section 16 of the Bihar Sales Tax Act, 1959, assessment must rest on relevant evidence tied to the turnover of the year in question; indirect or unrelated material is insufficient. The enhancement was therefore unsustainable, and assessment had to proceed on the returned gross turnover. Case-Laws Income Tax Tue, 19 Nov 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71046