1987 (8) TMI 444

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....nt year 1977-78 against the Tribunal's order dated 20th May, 1986, by the assessee carrying on business of the brick kiln. 2. The books of account were rejected by the Tribunal merely on the ground that at the time of survey on 25th April, 1977, no books except the challan were shown. On that date only one Sri Karam Singh, Beldar, met the survey party and he informed that the books were with ....

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..... From the information of the Beldar, who was available on the aforesaid date, it is clear that no activity was going on at the kiln and, therefore, the assessee might have removed the books from the kiln to a safe place, The non-availability of the books at the time of survey is one thing and non-maintenance of the books is quite a different thing. When the books are maintained by the assessee, i....