Not feasible to upload voluminous books on Income Tax Portal- ITAT directs AO to do physical examination

Piyush Overseas Pvt. Limited Vs DCIT (ITAT Chandigarh)

 ITAT find merit in the contention of the ld AR that where the assessment has been conducted through a virtual electronic platform, it may not be feasible to submit and upload the voluminous books of account, sale / purchase register, cash book, and other ledger account along with bills and vouchers, TDS return etc. as so desired by the AO. We find that the said contention has also not been rebutted by the Revenue. At the same time, in all fairness, the AO has the right to examine the books of acc

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