Books cannot be Rejected for mere Non-Presentation during Survey

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 assisted by Sri Ankur Agarwal, learned counsel for the revisionist as well as Mr. B.K. Pandey, learned counsel for the State. 2. By means of this revision the order of t...