1984 (9) TMI 299

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....'s order dated 26.4.1983. The Tribunal approved the order of the Assessing Officer, rejecting the book version. 2. I have gone through the Tribunal's order carefully. The book version was rejected for two reasons : (1) that on the first survey dated 22.7.1977, (Rokar) and Khata were not found at the shop ; (2) and that on the second survey dated 18.12.1977,"though the cash book was....