Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
133A of the Act was carried out at the business premises of the assessee on 14.12.2016. During the course of survey, no account books, sale/ purchase vouchers or expenditure vouchers for any year were found maintained at the business premises of the assessee. No explanation about the non-maintenance of books of account at the business premises of the assessee