Tribunal held that The Commissioner (Appeals) had verified the details and the books of account and come to the finding that the assessee had maintained proper books of account and that there were no violation of provisions relating to tax deduction at source and correctly deleted the additions. (AY.2012-13 )
ITO v. Jaidka Woolen and Hosiery Mills P. Ltd. (2018) 68 ITR 216 (Delhi) (Trib)
S. 250 : Appeal – Commissioner (Appeals) – power to admit additional evidence —Books of account and vouchers were produced before the AO -Commissioner (Appeals) can call for books of account, details and vouchers for examination — No violation of Rule 46A(4).[S.250(4) R. 46A ]