1991 (4) TMI 74

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of the Tribunal. The Income-tax Officer had set out the reasons why he rejected the accounts of the assessee and estimated the income. Particularly, he has referred to the reasons why he was estimating the sale, production and labour charges. He also gave the basis for the estimation of the income with reference to the income which the assessee had derived in the subsequent assessment year. The Tr .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X