https://www.taxtmi.com/caselaws?id=334113 Allahabad HC reiterated that irregular electricity consumption, by itself, does not justify rejection of a dealer's books of accounts; it may be relied on only after the books are rejected on other valid material and the authority proceeds to best judgment assessment. The assessee's explanation that abnormal consumption arose from an accident in the furnace was reasonable and remained undisputed by the department, so rejection of the books on that solitary ground was unsustainable and the assessment orders were set aside in favour of the assessee. en-us Wed, 05 Oct 2016 00:00:00 +0530 Fri, 04 Nov 2016 09:35:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334113 Allahabad HC reiterated that irregular electricity consumption, by itself, does not justify rejection of a dealer's books of accounts; it may be relied on only after the books are rejected on other valid material and the authority proceeds to best judgment assessment. The assessee's explanation that abnormal consumption arose from an accident in the furnace was reasonable and remained undisputed by the department, so rejection of the books on that solitary ground was unsustainable and the assessment orders were set aside in favour of the assessee. Case-Laws VAT and Sales Tax Wed, 05 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334113