Case Law Details
Case Name : Mahesh Coal Traders Vs Commissioner Commercial Tax (Allahabad High Court)
Related Assessment Year :
Courts :
All High Courts Allahabad High Court
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Mahesh Coal Traders Vs Commissioner Commercial Tax (Allahabad High Court)
Books of accounts were duly presented when the show cause notice was given to the assessee, and no discrepancy was found in the same, but non-presentation of the books of accounts at the time of survey cannot be the sole reason for rejection of the books of accounts.
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
1. Heard Mr. Rakesh Ranjan, Senior Advocate ass
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