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2017 (1) TMI 265 - HC - Income TaxVerification of books of accounts - Auditor’s Report reliance - all the books of account and supporting evidences were destroyed in fire broke out at the assessee-company’s premises - Held that:- Assuming that the Auditor’s report could not have been relied upon, in that case also, the next question would be with respect to estimation of profit. Considering the order passed by Delhi High Court and the Tribunal for AY 2006-2006, the estimation of profit has been considered. Therefore, it cannot be said that any substantial question of law arise in the present Tax Appeal. It cannot be as well said that the learned Tribunal as well as CIT [A] committed any error of law which calls for interference by this Court.
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