1976 (1) TMI 45

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....henkanal. He is a registered dealer and for the year 1973-74 he filed return showing his GTO at Rs. 15,701.32. 2. The AO while completing the assessment remarked that the appellant maintains purchase accounts, sales account, stock account and sales are supported by cash memos. The inspection dt. 1st July, 1973 reveals that the dealer has not made entries in his purchase register after 14th June....

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....e second appeal the learned counsel appearing for the appellant contended that the inspection was done on 1st July, 1973 and by that time the return for quarter 6/73 was not due. He has kept purchase vouchers for watch straps dt. 21st June, 1973 in the purchase register and non-inclusion in the register is only an irregularity. Hence the purchase register and non-inclusion in the register is only ....

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.... to be rejected. Two items of purchase suppression has been pointed out. 8. In respect of the straps purchased on 21st June, 1973, and other fan purchased in the name of Sunakar, I may say that by the time of inspection on 1st July, 1973 the return was not due. The purchase vouchers of straps was there which has been included later. Hence this cannot establish purchase suppression. The other it....