1975 (3) TMI 40

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.... 966/69 dt. 16th Feb., 1970 of the AAC, Kottayam, confirming the best judgment assessment him for the year 1968-69 by the STO, II Circle, Kottayam. 2. The first contention raised before us is that the rejection of the accounts is not warranted by the reasons pointed out by the assessing authority. The records shown that an inspection of the business place on 18th June, 1968 revealed a shortage of....