Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2018 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (9) TMI 1327 - HC - Income TaxRejection of books of accounts - assessee has failed to produce the complete bills & vouchers for expenses many of them being unverifiable - Held that:- No material is commended at to dispel the findings arrived by the Assessing Officer as regard to the defective unidentified, unverified method of accounting adopted by the assessee, which led the Assessing Officer to apply the best judgment assessment. Presently, the entire case turn on facts. No material being commended at to establish the verifiable account method adhered at by the assessee, the conclusion drawn by the Assessing Officer, being inevitable, no substantial question of law arises for consideration.
|