TMI Blog1976 (3) TMI 99X X X X Extracts X X X X X X X X Extracts X X X X ..... ered dealer to the tune of Rs. 11,249.00. On appeal by the dealer the learned Addl. Dy. CIT, Commercial Taxes (Appeals), Patna Division, Patna, not only affirmed the best judgment assessment but also enhanced the gross turnover determined by the AO to Rs. 25,30,915.56P. It is this order of the learned Addl. Dy. CIT which is the subject matter of the present revision application before us. Shri N.P. Lohia, the learned Advocate, for the applicant contended before us that the authorities below were in error in disbelieving the books of account of the dealer. He also contended that the authorities wrongly disallowed the claim for deduction on account of sales to the registered dealer to the tune of Rs. 11,249.00. In my opinion, both the content ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isional Byapar Mandal, Buxar, the explanation may not be rejected in the absence of further materials. That there was no intention to suppress this sale is clear from the circumstances that the stock register vide page 50 shows that 101-71 quintals were delivered to Badriram Hiralal on 12th June, 1968 and the page of the stock register in which this entry occurs was singed by the Inspecting Officer on 27th June, 1968 and the genuineness of the entry is thus beyond question. It is true that there has been some unusual delay in issuing the credit memo but in the absence of any lack of malafide intention in the matter, we cannot hold that the declaration furnished is not genuine. As it is not in dispute that Badriram Hirala is a registered dea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ks or rice, tisi and sarso kept in a bank godown verified by the Inspecting Officer. The learned Addl. Dy. CIT observed that it was the duty of the dealer to help the Inspecting Officer in verifying those stocks. We have gone through the two inspection reports and the inspection report of Shri Singh merely mentions that the stock kept in a bank godown was not verified. It does not show that the Inspecting Officer wanted to inspect those godowns and the dealer refused to assist him much less obstructed him in that verification. The order report does not contain anything about the bank godown at all. This ground for rejecting the books of account is also misconceived. 2. As no other reason for distrusting the books of account has been sugge ..... X X X X Extracts X X X X X X X X Extracts X X X X
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