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2014 (5) TMI 521 - ALLAHABAD HIGH COURTAdmission of appeal - Rejection of books of accounts u/s 145(3) of the Act - Cash memo for individual sales was not issued – Held that:- It is not necessary that a cash memo is required to be issued for each and every sale - books of accounts could not be rejected on the sole ground that only one consolidated cash memo was issued at the end of the day – Relying upon Ramji Lal and Sons Vs. Commissioner Sales Tax [1978 (5) TMI 116 - ALLAHABAD HIGH COURT] - the order of the AO rejecting the books of account u/s 145(3) of the Act and consequently, making an addition of the income on estimate basis was reversed by the Tribunal - addition made on estimate basis is a question of fact as decided in COMMISSIONER OF CUSTOMS (IMPORT) Versus STONEMAN MARBLE INDUSTRIES & ORS. [2011 (1) TMI 15 - SUPREME COURT OF INDIA] – no substantial question of law arises for consideration – Decided against Revenue.
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