SH. SUKHVINDER SINGH,PEHOWA vs. ACIT, KURUKSHETRA

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ITA 1233/CHANDI/2011Status: DisposedITAT Chandigarh20 March 2018AY 2008-091 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal has not provided a decision in the excerpt. The provided text only contains the grounds of appeal and the initial part of the order.

What were the facts?

The assessee appealed against the CIT(A)'s order which confirmed the Assessing Officer's action of assessing income at Rs. 98,59,980/- against the returned income of Rs. 20,44,670/-. The appeal also challenged the upholding of rejection of books of account under Section 145(3).

What were the issues?

The primary issues are the correctness of the assessment of income and the validity of the rejection of the assessee's books of account.

Which sections of the Income-tax Act were involved?

Section 145(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CHANDIGARH BENCHES ‘B’, CHANDIGARH

Before: SHRI SANJAY GARG & MS. ANNAPURNA GUPTA

For Respondent: Smt. Lagan Preet Sandhu, JCIT
Hearing: 20.03.2018Pronounced: 20.03.2018

Per Sanjay Garg, Judicial Member:

The present appeal has been preferred by the assessee against the order dated 29.09.2011 of the Commissioner of Income Tax (Appeals), [hereinafter referred to as CIT(A)], Karnal,

2.

The assessee has taken the following grounds of appeal:-

1.

That the Ld. CIT(A) has erred in confirming the action of the Assessing officer in assessing the income at Rs. 98,59,980/- against the returned income by the appellant at Rs. 20,44,670/-. 2. That the Ld. C1T(A) has erred in upholding the rejection of books of account u/s 145(3) of the

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