https://www.taxtmi.com/caselaws?id=307646 In a survey under section 133A, stock verification addition was held unsustainable where the survey authority did not first require the assessee to provide the necessary facility for standardized weighment, and the stock had been weighed ad hoc rather than by proper weights and measures. Applying the statutory scheme and natural justice, the excess stock addition was deleted. On expenses, the assessee accepted that self-made vouchers were incomplete and genuineness could not be fully verified; the appellate estimate was not shown to be arbitrary, so the restricted disallowance was upheld. The matter thus succeeded only partly for the assessee. en-us Tue, 05 Apr 2016 00:00:00 +0530 Wed, 26 Apr 2023 21:53:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307646 In a survey under section 133A, stock verification addition was held unsustainable where the survey authority did not first require the assessee to provide the necessary facility for standardized weighment, and the stock had been weighed ad hoc rather than by proper weights and measures. Applying the statutory scheme and natural justice, the excess stock addition was deleted. On expenses, the assessee accepted that self-made vouchers were incomplete and genuineness could not be fully verified; the appellate estimate was not shown to be arbitrary, so the restricted disallowance was upheld. The matter thus succeeded only partly for the assessee. Case-Laws Income Tax Tue, 05 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307646