DIVAY MOHINDRU,JALANDHAR vs. INCOME TAX OFFICER, JALANDHAR
The appeal of the assessee is allowed
ITA 129/ASR/2025[2017-18]Status: DisposedITAT Amritsar08 Jan 2026AY 2017-18
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
Section 115BSection 143Section 143(3)Section 145(3)Section 250Section 69A
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
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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