Case Law Details
Case Name : DCIT Vs Mojika Real Estate and Developers Pvt. Ltd. (ITAT Jaipur)
Related Assessment Year : 2014-15
Courts :
All ITAT ITAT Jaipur
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DCIT Vs Mojika Real Estate and Developers Pvt. Ltd. (ITAT Jaipur)
Conclusion: Rejection of books of accounts under section 145(3) was not justified as once the books of accounts had been prepared/recasted, AO could not go back to the stage of survey proceedings to contend that since no books of accounts were available at that point in time, he would not consider the books of accounts so recasted/prepared and furnished subsequently.
rejection books acco
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