Case Law Details
Case Name : DCIT Vs Maa Umiya Agritech Pvt. Ltd. (ITAT Indore)
Related Assessment Year : 2012-13
Courts :
All ITAT ITAT Indore
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DCIT Vs Maa Umiya Agritech Pvt. Ltd. (ITAT Indore)
ITAT Indore held that in the absence of any major discrepancies or defects in the books of accounts, the rejection of the books of account only for want of tax audit report is not justified.
Facts- The assessee company was engaged in the business of food process and cold storage. The assessee filed its return of income on 29.09.2012 declaring total income at loss of Rs.13,43,58,600/-. The AO completed the assessment u/s 144 on 25.03.2015 at the total income of Rs.5,38,80,006/-. Aggrieved by the assessment order, the assessee filed before the L...
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Thank you so much it is very informative & useful