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2018 (4) TMI 1 - ALLAHABAD HIGH COURTRejection of books of accounts - Whether learned Tribunal was justified in maintaining the rejection of the books of accounts despite the fact neither there was any survey nor any adverse material was found in the books of accounts? - Held that: - In view of the findings of Deputy Commissioner which were contradictory but shows that all documents verifying provincial purchase were available and still attitude of victimization and arbitrariness was adopted by Assessing Officer and it was vitiated in law, the entire assessment and consequential punishment, therefore cannot be sustained - decided partly in favor of revisionist - few matters were remanded leaving it open to be examined by authorities concerned while passing fresh order - appeal allowed in part and part matter on remand.
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