Examination of Books of Accounts is mandatory before rejection of books of accounts

Manish Kumar Shukla Vs ITO (ITAT Agra) The case of Manish Kumar Shukla vs. Income Tax Officer (ITO) arises from an appeal against the order of the Commissioner of Income Tax (Appeals) for the assessment year 2018-19. The appellant, an individual, filed his income tax return on 31st October 2018, declaring an income of Rs. 19,67,970. The case was selected for scrutiny due to alleged excess contributions to Provident Fund or Superannuation Fund by the employer. Assessment by the Assessing Officer: The Assessing Officer proceeded with the assessment in the absence of the assessee, as the latter f...