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2021 (3) TMI 1326

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..... the present appeal is disposed of in terms of the said judgement wherein held that in the audited report filed by the assessee along with the report, cash book, ledger, bank book etc. were mentioned; that the respondent assessee was maintaining books on TALLY Accounting Software which was seized during the search and was being treated as incriminating material; however, regular books of account of .....

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..... venue, that the issue, which arises in the present appeal, is covered by the judgement rendered by this Court, on 15.02.2021, in ITA no. 37/2021 and ITA No. 41/2021. 1.1. Accordingly, the present appeal is disposed of in terms of the said judgement. 2. To be noted, the instant appeal concerns assessment year 2012-2013. 3. The case papers shall stand consigned to record. - - TaxTMI - T .....

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