Partner of Firm who Attended Survey cannot Dispute Stock Quantity recorded during survey at later stage

Shree Ram Engineering Works Vs Commissioner of Commercial Tax U.P. Lucknow (Allahabad High Court)

It is admitted that the survey was conducted at the business premises of the applicant and at the time of survey, books of account were not produced as well as certain exhibits were seized and therefore, the books of account were rejected and the enhancement of turnover was made.

The only dispute has been raised by the counsel for the applicant before this Court is only that t

Please become a Premium member. If you are already a Premium member, login here to access the full content.