Case Law Details
Case Name : ITO Vs Sh. Sunil Nayyar (ITAT Delhi)
Appeal Number : ITA No. 6168/Del/2016
Date of Judgement/Order : 24/02/2020
Related Assessment Year : 2012-13
Courts :
All ITAT ITAT Delhi
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ITO Vs Sh. Sunil Nayyar (ITAT Delhi)
In the instant case, the AO has not pointed out any accounting defects in the books of accounts. Rather he is summarily ignored the books of accounts but has proceeded to invoke section 145(3) which is bad in law.” 14. The ld. CIT (A) held that ther
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