https://www.taxtmi.com/caselaws?id=152845 Rejection of an assessee's books of account for a particular assessment year requires material showing defects or unreliability in those accounts themselves. The books for the relevant year were maintained with full details and no discrepancy was found, so rejection could not be justified merely because books of an earlier year had been rejected or because a later survey produced adverse material. A separate claim regarding packing material did not amount to nondisclosure of sales. In the absence of any defect in the records for the year under review, the adverse inference rested on assumption rather than evidence, and the rejection of the books was not sustainable. en-us Fri, 20 Jul 1979 00:00:00 +0530 Thu, 11 Jul 2013 17:52:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152845 Rejection of an assessee's books of account for a particular assessment year requires material showing defects or unreliability in those accounts themselves. The books for the relevant year were maintained with full details and no discrepancy was found, so rejection could not be justified merely because books of an earlier year had been rejected or because a later survey produced adverse material. A separate claim regarding packing material did not amount to nondisclosure of sales. In the absence of any defect in the records for the year under review, the adverse inference rested on assumption rather than evidence, and the rejection of the books was not sustainable. Case-Laws VAT and Sales Tax Fri, 20 Jul 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152845