If an estimation is made in absence of books of account, then it is considered that books of account have not been relied upon and deemed to be rejected.
Last updated: 01 March 2021
Court :
ITAT Visakhapatnam
Brief :
This appeal has been preferred by the RevenueDepartment against the order dated 17/07/2019 impugnedherein passed by the ld.CIT(A), Vijayawada u/sec. 250(6)of the Income Tax Act, 1961 (hereinafter referred to as "Act") for the A.Y. 2014-15.
Citation :
I.T.A. No. 603/VIZ/2019
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Published in Income Tax
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