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2013 (12) TMI 729 - HC - Income TaxUnaccounted investment in property - Held that:- Following Sargam Cinema vs. CIT [2009 (10) TMI 569 - Supreme Court of India] - Where the books of accounts have not been rejected by the AO, reference to DVO is not justified - The Tribunal has observed in its impugned order that the AO has not pointed out any material defect/ discrepancy in the books of account maintained by the assessee - The books of account were not rejected before referring the matter to the DVO - Decided against Revenue.
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