TaxTMI 
TaxTMI 
1993 (4) TMI 311
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....ench II, Allahabad. In assessment year 1979-80 the assessee was engaged in the business of manufacture and sale of bricks. The assessee disclosed a turnover of ₹ 26,539/-but did not accept any tax liability. Upon rejection of the account books, the assessment was made on best judgment and the taxable turnover was determined at ₹ 2,79,000/- imposing a tax liability of ₹ 20,200/-. ....
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.... consideration of the assessment order shows that the account books of the assessee were rejected on the sole ground that on the two surveys which were made during the year, the account books were not made available for inspection to the Surveying Officer. It is on the record that none of the partners of the assessee which is a partnership firm, was available on both the surveys. It is only becaus....
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.... this decision was not brought to the notice of the Sales Tax Tribunal when it proceeded to sustain the rejection of account books on the solitary ground that the books were not made available at the time of survey. That apart, as already observed, the books could not be made available because of the absence of the partners and not with any design or oblique motive. 3. In this view of the matter,....