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2007 (8) TMI 639 - AT - Income Tax
Extract:
.......995-96, 1996-97 and 1998-99, can be validly used during the course of assessment proceedings under section 143(3)/147 for the assessment years 1995-96, 1996-97 and 1998-99. 4. Both the Members opined that on the facts and circumstances as well as in law, the rejection of books of account may not be valid in the eye of law for all these three years.