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2011 (9) TMI 799 - HC - Income TaxRejection of book of accounts - Best judgment assessment - Assessing Officer has given detailed reasons in the assessment order as to why he was not satisfied about the correctness and completeness of the accounts of the appellant - No details of production yield and wastage were produced though the papers impounded during the course of survey indicated that the appellant was maintaining these details - Decided against the assessee Regarding non-service of notice under section 143(3) - This issue has been raised by the appellant for the first time before this Court - now it is not open to the appellant to allege at this stage that the assessment proceedings had been initiated without issuing proper-notice under section 143(2) of the Act - Appeal is dismissed
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