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2012 (6) TMI 877 - AT - Income TaxRejection of books of accounts - section 145 applicability - Held that:- No dispute to the fact that the assessee was not maintaining stock register. The vouchers, most of them which are self made. Wages registers were not produced. Therefore, submissions of the assessee, Mr. P.N. Arora are that whatever details required by the AO have been produced before the AO and no defect in the same has been pointed out, can not help the assessee, since the facts remained that the assessee has not maintained stock register. The assessee has not produced wages register and have maintained the payment vouchers which are without any receipts and are self made vouchers. In such facts and circumstances of the case, the results declared by the assessee are not reliable and the books of account cannot be said to be complete and correct and correct income cannot be deduced from such books of account. No infirmity in the order of the ld. CIT(A), who has rightly invoked the provisions of section 145(3)
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