Books of accounts not produced before AO and CIT(A) hence matter restored back

Sercon India Pvt. Ltd. Vs ITO (ITAT Delhi) ITAT Delhi held that the assessee failed to produce books of account before AO as well as before CIT(A). Books were produced before Tribunal. Accordingly, matter restored back to AO with direction to consider the documents produced and adjudicate the issue accordingly. Facts- The assessee company is engaged in the business of providing services in the field of advertisement, publicity, promotion, event management, marketing consultancy, etc. During the assessment proceedings, it was observed by AO that the assessee has shown gross receipts/sales at Rs...