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2008 (1) TMI 552 - HC - Income TaxBest Judgment Assessment under section 145 – Rejection of Accounts – The Assessing Officer rejected the books of account of the assessee and made best judgment assessment, making certain addition under different heads. In this case Rajasthan High Court held that, as to whether the additions were rightly deleted by the Commissioner of Income and the Income-tax Appellate Tribunal is a pure question of fact, and cannot be said to be tantamounting to any substantial question of law. The appeal is consequently dismissed. – Decision in favor of assessee – against the revenue
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