ACIT Vs Om Shree Agrotech Pvt Ltd (ITAT Pune)

Court:	Income Tax Tribunal, Pune
Head Notes:	This latest decision is about invalidity of action of AO in rejecting the books. The ITAT held that; The rejection of books as envisaged u/s 145(3) invariably talks about defects in accounts of the assessee. Thus defects in the accounts of third party with whom the assessee had any transaction would to empower the assessing officer to invoke provisions of section 145(3) of the Act.
Law:	Income-Tax Act
Section(s):	145(3)
Counsel(s):	Keyur Patel
Dowload Pdf File	Click here to download the file in pdf format
Uploaded By	Adv Milind Joshi
Date of upload:	June 30, 2023