Case Law Details
Case Name : ITO Vs. Babu Lal Somani (ITAT Jaipur)
Related Assessment Year : 2009-10
Courts :
All ITAT ITAT Jaipur
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
Sponsored
ITO Vs. Babu Lal Somani (ITAT Jaipur)
Mere Special audit and consequent additions not amounts to rejection of books in absence of specific exercise of powers U/s. 145(3)
There is no specific finding which has been recorded by the assessing officer in the assessment order recording his satisfaction as to rejection of the books of accounts and the result so declared by the assessee. It is true that the matter was referred for special audit under section 142(2A) but that by itself w
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Sponsored
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.