https://www.taxtmi.com/caselaws?id=151336 Properly maintained account books cannot be rejected merely because two purchase vouchers were not entered at the time of survey, where there is no finding that the transactions were never recorded later. An explanation that the purchases were made through the munim remained unrebutted, and a third-party letter alleging two sets of accounts could not be used against the assessee without proof of authorship or supporting evidence. The revising authority, as final fact-finder, was therefore entitled to accept the book version on the material before it, and its conclusion was not arbitrary or unsupported by evidence. en-us Mon, 02 Feb 1976 00:00:00 +0530 Tue, 04 Jun 2013 16:53:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151336 Properly maintained account books cannot be rejected merely because two purchase vouchers were not entered at the time of survey, where there is no finding that the transactions were never recorded later. An explanation that the purchases were made through the munim remained unrebutted, and a third-party letter alleging two sets of accounts could not be used against the assessee without proof of authorship or supporting evidence. The revising authority, as final fact-finder, was therefore entitled to accept the book version on the material before it, and its conclusion was not arbitrary or unsupported by evidence. Case-Laws VAT and Sales Tax Mon, 02 Feb 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151336