Rejection of books of accounts by invoking provisions of Section 145(3) of the Income Tax Act

Last updated: 23 November 2021
Quick Summary
The Income Tax Appellate Tribunal heard an appeal concerning the rejection of an assessee's books of account under Section 145(3) of the Income Tax Act. However, the assessee did not press this ground, leading to its dismissal. The appeal also challenged a £20,000 disallowance of certain expenses, which the Tribunal upheld on the grounds that the tax auditor could not identify personal use elements in telephone and vehicle expenses.

Court :
ITAT Jaipur

Brief :
This is an appeal filed by the assessee against the order of ld. CIT(A)-1, Jodhpur (Camp at Jaipur) dated 18.12.2018 pertaining to assessment year 2012-13.

Citation :
ITA. No. 339/JP/2019

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