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2013 (9) TMI 756 - HC - Income TaxDetermination of liability / expenses in the absence of books of accounts - ITAT had remanded back the order - Books of accounts were destroyed due to flood and could not be produced – Held that:- Books of account were destroyed, the same cannot be produced before the Assessing Officer - Assessee is at liberty to submit supporting documents to verify his claim like another copy of audit report after obtaining from his C.A. etc - Directed the AO to make the assessment denovo by ignoring the direction issued by the Tribunal. As the matter is too old, so, the Assessing Officer is expected to complete the assessment within a period of three months soon after the receipt of a certified copy passed by this Court along with the record.
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