2024 (10) TMI 1375

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..... to reject the books of account and to make additions referable to section 40(a)(ia) - As decided by HC [ 2024 (5) TMI 1480 - DELHI HIGH COURT] from show-cause notice, AO had in clear and unequivocal terms placed the petitioner- assessee on notice with respect to the doubts harboured by it relating to the correctness and completeness of the accounts of the assessee. AO had further observed that si .....

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..... R, Mrs. Prem Lata Bansal, Sr. Adv., Mr. Shivang Bansal, Adv. And Mr. Lakshman Singh, Adv. For the Respondent(s) : None ORDER We are not inclined to interfere with the impugned judgment and, hence, the special leave petition is dismissed. We clarify that in the event the petitioner files a statutory appeal, the appellate forum, that is, the Commissioner of Income Tax (Appeals), shall examine all is .....

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