AO cannot refer matter to DVO without rejecting Books of Accounts

Prince Rai Vs ITO (ITAT Jabalpur) This is an Appeal by the Assessee directed against the Order by the Commissioner of Income Tax (Appeals)-1, Jabalpur (‘CIT(A)’ for short) dated 27/4/2018, dismissing the assessee’s appeal contesting his assessment under section 143(3) of the Income Tax Act, 1961 (‘the Act’ hereinafter) for the Assessment Year (AY) 2009-10 vide Order dated 19/12/2011. 2. At the outset, it was submitted by the ld. counsel for the assessee, Sh. Modh, that the appellate order is without proper application of mind by the first appellate authority. There has been no consid...