Item No.143/C-1 30 OA No.2835/2025
37. Memory refreshed; we now proceed to examine whether the
appellant
along with receipt books which were used
to keep the memory of the Assessee refreshed were impounded and the whole
case has been made ... along with receipt books which
were used to keep the memory of the Assessee refreshed were impounded and
the whole case has been made
based charges that he has little personal memory of the said
period, and he has to refresh the same from the records; and for
which
