1971 (9) TMI 170

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....or the assessment years in dispute other than 1961-62?" (2) Whether the fact that some suppression was detected in the year 1961-62 would in law justify an inference that the assessee must have suppressed sales in other assessment years in question for determining the quantum of turnover for each of those years? (3) Whether there was any material for rejecting the account books of the assessee for the assessment years other than 1961-62?" The assessee is a dealer in silver ornaments at Agra. The assessee's shop was surveyed on 9th May, 1961, at about 7.15 p.m. and it was found that till then no entries regarding sales or purchases had been made in the account books. A sum of Rs. 5,660 was found in the till while the account books disclos....

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....rvey report it may be mentioned that there is no general rule that the result of a survey carried out during one year is not relevant for other years. It is not the date of the survey which is material, but what is material is the nature of the evidence or the material discovered during the survey. If the material so discovered relates to suppression for a particular assessment year in which the survey is made, then the survey report is not material for other years, but if the material discovered relates to suppression for different years, the survey becomes relevant for those years. So far as the veracity of the accounts is concerned, if the accounts for the remaining other years are otherwise found to be defective and are rejected, the su....