M/SPANDEY TRANSPORT CO.,SONEBHADRA vs. ITO,, MIRZAPUR
In the result, the appeal of assessee is treated as partly allowed for statistical purposes
ITA 12/ALLD/2018[2008-09]Status: DisposedITAT Allahabad02 Nov 2020AY 2008-09
Bench: Shri Vijay Pal Rao
For Appellant: Shri Praveen GodboleFor Respondent: Shri A.K.Singh, Sr.DR
Section 142(1)Section 143Section 143(2)Section 143(3)Section 145(3)Section 234Section 292B
144 of the Act, by applying some reasonable and proper criteria. So far as the rejection of books of accounts and estimation of the income, it is a natural consequence while framing the assessment after invoking the provisions of Section 145(3) of the Act. However, the mere rejection of the books of account would not is so facto result
