1985 (4) TMI 273

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....y the Sales Tax Tribunal, Faizabad, relating to the assessment year 1978-79. The assessee was carrying on the business of grain and oil-seed in the relevant assessment year. Its books of account were rejected by the assessing authority and best judgment assessment was passed. In the first appeal filed by the assessee the rejection of books of account was maintained but the turnover was reduced.....

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....aforesaid action was also initiated by the assessing authority and the penalty imposed was ultimately knocked of. In view of the aforesaid fact this can also not be a valid ground for rejecting the books of account. Learned standing counsel contended that this fact in isolation that the shop was closed at the time of survey may not be a sufficient ground for rejection of books of account but th....

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....see was never told who was the person who gave information and in the absence of any material to that effect, the books of account could not be rejected on mere guess-work until and unless the department disclosed the source of information or particulars about the enquiry. That having not been done by the department I am of the opinion that the books of account of the assessee were wrongly rejecte....