Assessment u/s 144 - Rejection of books of accounts u/s 145(3) - ...
Natural Justice Requires Verification of New Evidence in Appeals u/s 144 & 145(3) for Fair Process.
December 22, 2022
Case Laws Income Tax AT
Assessment u/s 144 - Rejection of books of accounts u/s 145(3) - Once the books of accounts and other relevant records was produced by the assessee first time during the appellate proceedings before the CIT(A), the principles of natural justice demands that the other party should be given an opportunity to verify the evidence first time produced at the appellate stage. - AT
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