TMI Blog2010 (7) TMI 612X X X X Extracts X X X X X X X X Extracts X X X X ..... Rejction of books of accounts - Though the appellant attempted to argue that the patient registers were maintained as per the requirements of law and in the prescribed format, however, for the reasons assigned by the AO, we are unable to find any error in rejection of books of accounts and we see no reason to interfere with such findings in this appeal. - the order aforesaid does not decide the rights of the parties; rather it has afforded an opportunity to the assessee-appellant to place his case before the AO and to get the issue tried in accordance with law - The appeal is dismissed - 64/2010 - - - Dated:- 20-7-2010 - MR. JUSTICE A.M. SAPRE, MR.JUSTICE DINESH MAHESHWARI, JJ. Mr.Shafi Mohd. Mr.Nimesh Suthar for the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the AO on the question regarding rent paid for the hospital building where the issue had already been settled in the case of the landlord. 4. So the question that arises for consideration in this appeal is as to whether the appeal involves any substantial question of law within the meaning of Section 260-A ibid? 5. Having heard the learned counsel for the assesseeappellant and on perusal of the record of the case, we are of the view that the appeal does not involve any substantial question of law within the meaning of Section 260-A ibid and hence, the appeal deserves to be dismissed in limine. 6. So far the question regarding the proceedings for assessment by way of compulsory scrutiny is concerned, it cannot be said that the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing which shows that the books of a/c and register/documents presented by the A/R of the assessee has specifically been got prepared by the assessee for presentation before the department. Hence, the Veracity of these books of a/c/registers/ documents is not reliable and thus, the provisions of Sec. 145 (3) of the IT Act, 1961 are applicable in this case and accordingly the books of a/c maintained by the assessee are hereby rejected. 8. Though the learned counsel for the appellant attempted to argue that the patient registers were maintained as per the requirements of law and in the prescribed format, however, for the reasons assigned by the AO, we are unable to find any error in rejection of books of accounts and we see no reason to int ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
