Where Assessing Officer rejected books of account of liquor business due to non-maintenance of sales records, since practice of not issuing bills was prevalent all over country in liquor trade, action of Assessing Officer was not justified
Refer:[2016] 70 taxmann.com 336 (Chandigarh - Trib.)
Refer:[2016] 70 taxmann.com 336 (Chandigarh - Trib.)