Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2012 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (7) TMI 251 - ITAT, DELHIRejection of books of account on account of non-production of relevant registers, bills and vouchers or inventories before CIT(A) - estimation of net profits - assessee filed an affidavit that all the books of account as prescribed in Rule 6F were produced before the CIT(A) and denied the aforesaid observations of CIT(A) - Held that:- Since Revenue did not place any material controverting the averments in these affidavits and merely supported the findings of the CIT(A), hence it is find appropriate to restore these issues to file of CIT(A) for deciding the matter afresh, after verifying the genuineness of averments made in the aforesaid two affidavits - Appeal of assessee allowed for statistical purposes.
|