Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1973 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1973 (2) TMI 38 - MADRAS HIGH COURTRejection of account books vis-a-vis rejection of method of accounting - right of the officer to reject account books - method of accounting can be rejected under s. 13 but the account books can be rejected under section 23(3). This is because the power to reject the accounts is inherent in the power to call for evidence in support of the return and investigate the same
|