https://www.taxtmi.com/caselaws?id=152287 Account books could not be rejected where the survey material related to an earlier period and did not disclose incriminating evidence for the relevant assessment year. Adverse findings for prior years, without current-year material, were insufficient to justify rejection of the books in toto. Rejection based only on that earlier material amounted to suspicion rather than proof, so the accounts were accepted and the issue was answered in favour of the assessee. en-us Wed, 30 Nov 1977 00:00:00 +0530 Fri, 28 Jun 2013 17:24:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152287 Account books could not be rejected where the survey material related to an earlier period and did not disclose incriminating evidence for the relevant assessment year. Adverse findings for prior years, without current-year material, were insufficient to justify rejection of the books in toto. Rejection based only on that earlier material amounted to suspicion rather than proof, so the accounts were accepted and the issue was answered in favour of the assessee. Case-Laws VAT and Sales Tax Wed, 30 Nov 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152287