If AO says that assessee not maintained books of account than there is no question of producing the same by the assessee

ITAT AHMEDABAD BENCH “A ” Before Shri, A.K.Garodia, Accountant Member and Shri Kul Bharat, Judicial Member ITA No. 2302-2303/Ahd/2010 – Assessment Year: 2007-08 ACIT V/s. Shri Pranbhai S Fultariya ACIT, Central Circle- V/s. Nirav (Thaltej) Owners Association Date of Hearing 29-04-2013 Date of Pronouncement 17-05-2013 OR D E R PER Kul Bharat, Judicial Member:- Both these appeals are filed by Revenue in two different cases, but since both are connected cases in view of this fact that ‘substantive’ addition was made in the hands of one assessee i.e., Shri Pranbhai ...