SKANDA BUILDERS,KURNOOL vs. ACIT., CENTRAL CIRCLE-2(3), HYDERABAD

43D. It was noted that, the computation under\nsection 29 is to be made under section 145 on the basis of the\nbooks regularly maintained by the assessee. If those books are\n\nITA.Nos.514 to 539/Hyd./2025,\nAnd ITA.Nos.308 to 311/Hyd./2025.\n\n28\n\nnot correct or complete, the Assessing Officer may reject those\nbooks and estimate