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Case Law Details

Case Name : Rajesh Agarwal Vs. ITO (ITAT Delhi)
Related Assessment Year : 2004- 05
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Rajesh Agarwal Vs. ITO (ITAT Delhi)- It is found that there were discrepancies in the book result filed, traced on the scrutiny of the books made by the Assessing Officer which could not be properly replied/ explained. So, action of the  Assessing Officer in rejecting the book result and confirmation of the same by the CIT(A) in view of the facts and circumstances is found to be justified and proper which action is upheld.

But, so far as quantum of trading addition on account of

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