https://www.taxtmi.com/caselaws?id=150441 A survey conducted after the relevant assessment years could not be relied on to reject the assessee's account books or presume suppression for those years because it had no real nexus with turnover or assessability in the years under reference. On that same basis, the Additional Revising Authority's enhancement of the assessment was unsustainable, since the revisional order rested on irrelevant material. The governing principle is that post-assessment material lacking connection with the assessment years cannot support rejection of books, a presumption of suppression, or enhancement in revision. en-us Mon, 09 Oct 1972 00:00:00 +0530 Thu, 16 May 2013 18:36:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150441 A survey conducted after the relevant assessment years could not be relied on to reject the assessee's account books or presume suppression for those years because it had no real nexus with turnover or assessability in the years under reference. On that same basis, the Additional Revising Authority's enhancement of the assessment was unsustainable, since the revisional order rested on irrelevant material. The governing principle is that post-assessment material lacking connection with the assessment years cannot support rejection of books, a presumption of suppression, or enhancement in revision. Case-Laws VAT and Sales Tax Mon, 09 Oct 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150441