ITAT has upheld the order of CIT(A) citing that AO is not permitted to make the addition without rejecting the books of account

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Last updated: 20 January 2021
Quick Summary
The Income Tax Appellate Tribunal (ITAT) has upheld a previous order by the CIT(A). The tribunal ruled that the Assessing Officer (AO) is not permitted to make additions to an assessee's income without first formally rejecting their books of account. This decision was made in relation to appeals concerning assessment years 2016-17 and 2017-18 for M/s. Deccan Jewellers Pvt. Ltd.

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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1999
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3499
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4999
(Excl. of GST ₹899)

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