https://www.taxtmi.com/caselaws?id=13618 The High Court held that without evidence of discrepancies in the post-search period, no presumption of unaccounted sales continuing throughout the year could be made. The Revenue failed to establish any substantial question of law, leading to the dismissal of the appeal filed under section 260A of the Income-tax Act, 1961. en-us Fri, 25 Aug 2006 00:00:00 +0530 Sat, 30 May 2009 16:45:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13618 The High Court held that without evidence of discrepancies in the post-search period, no presumption of unaccounted sales continuing throughout the year could be made. The Revenue failed to establish any substantial question of law, leading to the dismissal of the appeal filed under section 260A of the Income-tax Act, 1961. Case-Laws Income Tax Fri, 25 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13618