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Income Tax - Highlights / Catch Notes

Home Highlights August 2015 Year 2015 This

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


Court Rejects Accounts and Assessment Order as Unreliable; Tribunal Rightly Excludes Them from Consideration.

August 6, 2015

Case Laws     Income Tax     HC

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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