https://www.taxtmi.com/caselaws?id=174922 Regularly maintained account books cannot be rejected merely because the assessee was unavailable when the surveying party visited the shop. The court noted that no clear finding established deliberate evasion of the survey, and at most an adverse inference could be drawn from non-production of accounts before the party. That circumstance alone was insufficient to discard the books without some further defect or material irregularity. On that basis, there was no material to support rejection of the account books, and the finding sustaining their rejection could not stand. en-us Tue, 12 Sep 1978 00:00:00 +0530 Wed, 28 Oct 2015 16:55:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174922 Regularly maintained account books cannot be rejected merely because the assessee was unavailable when the surveying party visited the shop. The court noted that no clear finding established deliberate evasion of the survey, and at most an adverse inference could be drawn from non-production of accounts before the party. That circumstance alone was insufficient to discard the books without some further defect or material irregularity. On that basis, there was no material to support rejection of the account books, and the finding sustaining their rejection could not stand. Case-Laws VAT and Sales Tax Tue, 12 Sep 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174922