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2016 (8) TMI 1403 - ITAT NEW DELHIAddition u/s 68 - assessee does not maintain any books of accounts - Held that:- As relying on case of MS. MAYAWATI [2011 (8) TMI 12 - DELHI HIGH COURT] and KAMAL KUMAR MISHRA [2014 (1) TMI 71 - ITAT LUCKNOW] no addition can be made u/s 68 of the Act, as no books of accounts are maintained by the assessee and Bank Pass Book cannot be considered as the assessee’s books of accounts. - Decided in favour of assessee.
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