TMI Blog2017 (1) TMI 265X X X X Extracts X X X X X X X X Extracts X X X X ..... also, the next question would be with respect to estimation of profit. Considering the order passed by Delhi High Court and the Tribunal for AY 2006-2006, the estimation of profit has been considered. Therefore, it cannot be said that any substantial question of law arise in the present Tax Appeal. It cannot be as well said that the learned Tribunal as well as CIT [A] committed any error of law w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of account and supporting evidences were destroyed in fire broke out at the assessee-company s premises on 18th May 2006 and therefore, it was not possible for the Auditor to prepare Audit Report, after examination of books of account at a later date on 26th October 2006.? [B] Whether on the facts and in the circumstances of the case and in law, the Hon ble ITAT was justified in holding th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot have been relied upon, in that case also, the next question would be with respect to estimation of profit. Considering the order passed by Delhi High Court and the Tribunal for AY 2006-2006, the estimation of profit has been considered. Therefore, it cannot be said that any substantial question of law arise in the present Tax Appeal. It cannot be as well said that the learned Tribunal as well a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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