https://www.taxtmi.com/caselaws?id=154061 Account books cannot be rejected solely because they were not produced for inspection at the time of survey; that omission may justify an adverse inference or penal action, but not automatic rejection. The assessing authority must still examine the books when later produced and may discard them only if the record shows defects, manipulation, or unreliability. Where the Tribunal accepts the books on a factual finding that no manipulation occurred, that finding is ordinarily one of fact and is not open to revision unless it is unsupported by evidence, based on inadmissible material, or contrary to the record. On this basis, no question of law arose from the Tribunal's acceptance of the accounts. en-us Wed, 07 Dec 1983 00:00:00 +0530 Mon, 05 Aug 2013 18:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154061 Account books cannot be rejected solely because they were not produced for inspection at the time of survey; that omission may justify an adverse inference or penal action, but not automatic rejection. The assessing authority must still examine the books when later produced and may discard them only if the record shows defects, manipulation, or unreliability. Where the Tribunal accepts the books on a factual finding that no manipulation occurred, that finding is ordinarily one of fact and is not open to revision unless it is unsupported by evidence, based on inadmissible material, or contrary to the record. On this basis, no question of law arose from the Tribunal's acceptance of the accounts. Case-Laws VAT and Sales Tax Wed, 07 Dec 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154061