In the result, appeal filed by the assessee is allowed
Bench: Shri N.S Saini
section 41 of the Act. So, the CTO has yet to assessee the sales turn-over of the appellant and hence, can not be treated as accepted by the Sales Tax Authorities. (ii) As per provision u/s 44AA (2)(i) of the Act, she is required to maintain; such books of accounts and other documents as may enable