Forgot password
New User/ Regiser
⇒ Register to get Live Demo
2006 (6) TMI 133 - ITAT ALLAHABAD
Extract:
....... income as per return of income for the assessment year 2002-03, even though it is belated cannot be included in the block assessment as it is declared in the regular books of account kept in the normal course of business. 6. As a result, the order dated 16-8-2005, passed by the CIT, is hereby cancelled. The appeal filed by the assessee is allowed.