Held, that The Assessing Officer was not justified in rejecting the books of account which were audited and without any qualification solely because photocopies of the bills had been produced instead of the original bills. Decision of CIT (A) to set aside the matter justified. (AY. 2013-14)
Blue Stampings And Forgings Ltd. v. Dy. CIT (2023)101 ITR 81 (SN)(Delhi) (Trib)
S. 145 : Method of accounting-Rejection of books of accounts-Audited books not declared to be incorrect-Rejection solely on the basis of photocopies of bills produced instead of original-Rejection of books not sustainable.[S. 145(3)]