1983 (7) TMI 335

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....ining to assessment year 1976-77. The only question whether account books rejection in making best judgment assessment was justified. 2. The only ground for rejecting the books of account of the assessee was that on 4,11.1976 at 9.35 A.M. a survey was made and it was discovered that 58.50 quintal of Gur was present in the shop of the assessee but the same had not been entered in the Satti Bahi. I....