2013 (4) TMI 898

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..... ebruary, 2009 passed by the Income Tax Appellate Tribunal, Agra Bench, Agra, in I.T.A. No.64/Agr/2008 for the Assessment Year 2004-05. The assessee is a private limited company registered under the Companies Act. It filed its return of income on 27th October, 2004. The returned income was not accepted by the Assessing Officer and certain additions were made. The said order has been set aside .....

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..... rejecting the books of account of the assessee? 3. Whether on the facts and in the circumstances of the case, the Tribunal is justified in law in coming to the conclusion that since no material defects has been pointed out by the A.O., therefore, provision of Section 145(3) cannot be invoked, especially when assessing officer in his assessment order has pointed out numerous defects in books .....

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..... e and even if past history of the assessee is adopted, it cannot be said that the assessee had suppressed the income. The findings recorded by the Tribunal are essentially the findings of fact and are based on relevant material on record. Learned counsel for the appellant could not point out any perversity therein. We are of the view that no substantial question of law is involved in the the appea .....

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