1971 (9) TMI 169

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.... Act, the Additional judge (Revisions), Agra, has submitted a statement of the case and has referred the following question of law for our opinion: "Whether on the facts and circumstances of the case the survey made on 10th March, 1967, could form the sole basis for rejecting the assessee's books of account for the previous year, namely, 1965-66? " The assessee, Babu Ram Vishnoi, is a dealer....

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.... he had despatched five tins of ghee each on 27th January, 1967, and 9th March, 1967, to one Prabhu. This Prabhu was found to be a fictitious dealer. At this time the assessment proceedings for the assessment years 1965-66 and 1966-67 were pending. The question is as to whether the assessee's books of account were liable to be rejected on the basis of this survey of 10th March, 1967. The date 10th....

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....it cannot be used either in the preceding or the succeeding years. Now, in the instant case all that was discovered was that the assessee had despatched ghee on dates falling in the assessment year 1966-67 in a fictitious name. Those dates are far removed from the end of the assessment year 1965-66. The survey report certainly casts a doubt on the veracity of account books of the assessee for t....