ITAT has upheld the order of CIT(A) citing that AO is not permitted to make the addition without rejecting the books of account
Last updated: 20 January 2021
Court :
ITAT Visakhapatnam
Brief :
These appeals by the Revenue and the cross objections by the assessee are directed against the separate orders of Commissioner of Income Tax (Appeals)-3,Visakhapatnam,both dated 30/06/2020 for the Assessment Years2016-17& 2017-18. Since facts and the issues are common, the appeals are clubbed and heard together and disposed of by way of this consolidated order.
Citation :
ITA 182/VIZ/2020
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Published in Income Tax
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