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2005 (8) TMI 47 - HC - Income Tax"Whether Tribunal was justified in holding that where proper books of account and documents have been maintained under rule 6F of the Income-tax Rules, 1962, the income can be properly deduced therefrom and the proviso to section 145(1) cannot be invoked?" - In the present case, the books of account maintained by the assessee were not found incomplete or incorrect and it has also not been held that the method adopted by the assessee was such by which the correct income cannot be deduced, the provisions of section 145(1) of the Act have wrongly been invoked. The Tribunal is also right in holding that where the proper books of account and documents have been maintained under rule 6F of the Income-tax Rules, 1962, the income can properly be deduced wherefrom and the provisions of section 145(1) of the Act cannot be invoked
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