Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Hybrid Hearing) I.T.A. No. 129/Asr/2025 Assessment Year: 2017-18 Divay Mohindru, Prop. M/S Vs. Ito, Ward 3(1), Mahavir Abhushans, Deep Jalandhar. Market Juakhana Bazar Kalan, Jalandhar. [Pan:-Advpm1552D] (Appellant) (Respondent) Appellant By Sh. Asharay Sarna, Ca. Sh. Charan Dass, Sr. Dr Respondent By Date Of Hearing 14.10.2025 Date Of Pronouncement 08.01.2026
145(3) of the Act and he has raised objections regarding the part rejection of books as stated by the AO in the assessment I.T.A. No. 129/Asr/2025 6 Assessment Year: 2017-18 order. The ld. AR submitted that as per provisions of law if books of account are found to be incorrect it is to be rejected in full, because