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2009 (8) TMI 4 - HC - Income TaxConflicting Findings of the ITAT – Non reliability of the accounts and statement of the proprietor - assessee submits that the view taken by the Tribunal is inconsistent with its order for assessment year 1992-93 and that addition was not called for as the account of M/s Vijay Bottle Stores in whose favour credit entry was made in the accounts book of the assessee, was not properly maintained – held that the matter has been duly considered concurrently by the three authorities and the addition has been made and upheld. The findings of fact so recorded cannot be held to be perverse. There was no question of inconsistency with the finding for the year 1992-93 as it has been held that the amount related to assessment year in question
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