2017 (1) TMI 265

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..... ompany’s premises - Held that:- Assuming that the Auditor’s report could not have been relied upon, in that case also, the next question would be with respect to estimation of profit. Considering the order passed by Delhi High Court and the Tribunal for AY 2006-2006, the estimation of profit has been considered. Therefore, it cannot be said that any substantial question of law arise in the present .....

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..... dences available on record, all the books of account and supporting evidences were destroyed in fire broke out at the assessee-company's premises on 18th May 2006 and therefore, it was not possible for the Auditor to prepare Audit Report, after examination of books of account at a later date on 26th October 2006.?" [B] "Whether on the facts and in the circumstances of the case and in law, the H .....

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..... that the Auditor's report could not have been relied upon, in that case also, the next question would be with respect to estimation of profit. Considering the order passed by Delhi High Court and the Tribunal for AY 2006-2006, the estimation of profit has been considered. Therefore, it cannot be said that any substantial question of law arise in the present Tax Appeal. It cannot be as well said t .....

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