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2020 (5) TMI 362 - HC - Income TaxDifference in the net profit ratio as compared to the preceding - invoking the provisions of Section 145(3) - ITAT upholding the order of Ld. CIT(A) in deleting the addition - HELD THAT:- Books of Accounts of the assessee were found to be doubtful on the ground that Net Profit rate had dropped drastically in the preceding years. Subsequently, a remand was ordered and in the remand report the Books of Accounts produced were checked but no finding of any discrepancy was ascertained. It was in these circumstances that the Commissioner allowed the appeal of the assessee and that finding was upheld by the Tribunal. The questions proposed are pure questions of fact and not questions of law much less substantial questions of law.
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