https://www.taxtmi.com/caselaws?id=174919 Rejection of account books cannot be sustained merely because they were not produced during survey when there is no material showing non-maintenance of accounts or any oblique motive. The assessment in this matter rested only on the books being unavailable at the time of survey, while the record indicated that the partners were absent and did not establish suppression or improper conduct. The Tribunal had upheld rejection without addressing the legal distinction between non-production during survey and actual non-maintenance of books. The matter was therefore remitted for fresh adjudication on the correct legal position. en-us Fri, 09 Apr 1993 00:00:00 +0530 Wed, 28 Oct 2015 16:38:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174919 Rejection of account books cannot be sustained merely because they were not produced during survey when there is no material showing non-maintenance of accounts or any oblique motive. The assessment in this matter rested only on the books being unavailable at the time of survey, while the record indicated that the partners were absent and did not establish suppression or improper conduct. The Tribunal had upheld rejection without addressing the legal distinction between non-production during survey and actual non-maintenance of books. The matter was therefore remitted for fresh adjudication on the correct legal position. Case-Laws VAT and Sales Tax Fri, 09 Apr 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174919