https://www.taxtmi.com/caselaws?id=151295 A survey can justify rejection of account books only if it reveals suppressed transactions or other incriminating material relevant to the assessment year in issue. The date of the survey is not material by itself; the decisive point is whether the survey discloses evidence connected with that year. Here, the survey of 29 April 1964 did not contain any entry relating to assessment year 1962-63, and no other adverse material was shown. On that basis, the account books could not be rejected merely because of the survey, and the material was not usable for the 1962-63 assessment. en-us Mon, 16 Aug 1976 00:00:00 +0530 Mon, 03 Jun 2013 17:15:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151295 A survey can justify rejection of account books only if it reveals suppressed transactions or other incriminating material relevant to the assessment year in issue. The date of the survey is not material by itself; the decisive point is whether the survey discloses evidence connected with that year. Here, the survey of 29 April 1964 did not contain any entry relating to assessment year 1962-63, and no other adverse material was shown. On that basis, the account books could not be rejected merely because of the survey, and the material was not usable for the 1962-63 assessment. Case-Laws VAT and Sales Tax Mon, 16 Aug 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151295