M/S THDC INDIA LIMITED, RISHIKESH,RISHIKESH vs. PCIT, DEHRADUN, DEHRADUN
In the result, appeal of the assessee is partly allowed
ITA 69/DDN/2024[2020-21]Status: DisposedITAT Dehradun24 Dec 2025AY 2020-21
Section 142(1)Section 143(2)Section 143(3)Section 234ASection 250Section 251(1)(a)Section 270ASection 80
section 145(3), the prime\nrequirement to accept a different accounting method than that adopted by the\nassessee is to express the dissatisfaction as to the completeness or\ncorrectness of the books of accounts of the assessee and reject the same after\ngiving an opportunity of being heard. In the present case, no deformity or\nirregularity has been pointed
