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2011 (11) TMI 426 - HC - Income TaxWhether the ITAT was right in upholding the order of CIT (Appeals) wherein it was held that the AO rejected the books of Account of the assessee maintained and audited by the Chartered Accountant without pointing out any mistake in the books - Held that:- It is purely a question of facts and the CIT(A) as well as the Tribunal have rightly recorded that the AO, without pointing out any specific mistake in the books of account have held that the books of account and other documents were not fully verifiable. The finding of the AO was rightly held as erroneous. There is no perversity in appreciation of facts - Appeal is dismissed
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