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2014 (9) TMI 920 - ALLAHABAD HIGH COURTRejection of books of accounts - Best judgment assessment - Held that:- In the impugned order passed in Second Appeal No. 45/2014, the Tribunal has neither considered anything nor examined the facts of the case and the grounds raised in the memorandum of appeal. The Tribunal dismissed the appeal merely observing that it is not a case where only difference in stock has been found but adverse material has also been found which has been affirmed by the first Appellate Authority and there is no error in the order of the first Appellate Authority. The Tribunal has not stated that which other adverse material was found and how he agreed with the findings recorded by the first Appellate Authority. - Tribunal has failed to examine the facts of the case and to record own finding of fact on the issues raised before it and as such the impugned order cannot be sustained - Decided in favour of assessee.
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