Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2006 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2006 (12) TMI 132 - PUNJAB AND HARYANA HIGH COURTBooks of account maintained by the assessee did not correctly reflect the transactions of business and were inconsistent with the note book and diary seized - Having regard to the transactions found out side the books of account, the assessment was made on the basis of estimate - In such a situation some amount of guess work could not be ruled out – therefore, ITAT was justified in confirming/upholding the additions made by CIT (A)
|