No further addition if books are rejected and ad hoc addition been made

DCIT Vs Sree Nagendra Constructions & Ors. (ITAT Hyderabad)

We find that in the case of MAA Highways, it has been observed that the assessments in the said case have also been done u/s 153A of the Act, pursuant to the search conducted in the group cases of M/s Madhucon Projects Ltd on the same date i.e. 4.2.2011. In the said case also, the Revenue had sought remand of the matters to the file of the CIT (A) to decide along with the cases of Madhucon Projects Ltd. After considering the arguments of both th

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