INCOME TAX OFFICER WARD-2(1), FARIDABAD vs. PRAHLAD, PALWAL
In the result, the Revenue’s appeal is partly allowed as above
ITA 42/DEL/2024[2020-21]Status: DisposedITAT Delhi09 Apr 2025AY 2020-21
Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra
Section 145(3)Section 146(3)Section 40Section 40A(3)
assessee and was requested to explain the same, the assessee came up with a new idea for estimation of his income as per section 146(3) of the Act.
Only at the eleventh hours of the assessment proceedings, the assessee has requested to reject his books of accounts
