AO cannot make addition for Difference between income in original & revised return without rejecting books

Mersen India Pvt. Ltd. Vs JCIT (ITAT Bangalore) In the present case admittedly the assessee filed original return of income based on unaudited accounts within the due date of filing i.e. on 30.09.2008. Later the assessee filed the Revised Return of Income on 1.4.2009 which is the basis of audited books of accounts which is within the due date prescribed under Section 139(5) of the Act. The assessee also explained the reasons for filing the Revised Return of Income that there was change over in the Accounting System during the year under consideration and it took time for the completion of acco...