Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena
131 of the Act, more particularly when specific request with regard thereto has been made by the assessee. 4. a) That the learned CIT(A)-I, Agra has erred both in law and on facts in upholding the rejection of the books of accounts by invoking the provisions laid down under section 145(3) of the Act and estimation