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Sanjay Kundu Versus Commissioner of Income Tax

2017 (11) TMI 591 - SUPREME COURT

Revision u/s 264 in favor assessee - CIT rejected the application - non furnishing books of account and other relevant material - GP determination - Held that:- SLP dismissed - HC order confirmed [2017 (11) TMI 518 - PUNJAB & HARYANA HIGH COURT]. - .....

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asions. Even during those instances where authorized representative of the assessee appeared, complete details were not filed. Accordingly, the profit rate of 12% to the gross receipts of the assessee was held to be quite reasonable on the basis of t .....

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