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2016 (9) TMI 600 - HC - Income TaxRejection of accounts - false information - Held that:- For all the facts and circumstances and considering the fact that Assessee concealed certain things, furnished wrong informations, transaction were made in cash, Assessing Officer found a justification for rejection of accounts and this has been up held by Tribunal holding that CIT (A) has taken a wrong view in reversing findings of Assessing Officer on this aspect. Since all these facts noticed above are not shown to be incorrect and no error or misreading of documents or factual error has been pointed out, we are of the view that Tribunal was justified in upholding Assessing Officer's findings for rejection of accounts of Assessee and otherwise view of CIT(A) has rightly been reserved by Tribunal. - Decided in favour of Revenue.
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