Once the accounts and the assessment order were disapproved by ...

Case Laws     Income Tax

August 6, 2015

Once the accounts and the assessment order were disapproved by this Court and held it to be un-reliable, even if these documents were pressed into service by the appellant, the Tribunal could not have taken cognizance of these documents. Therefore, if the Tribunal has eschewed these documents from its consideration, the Tribunal was perfectly justified in doing so. - HC

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