Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradit(Ss)A Nos. 158 To 163/Ind/2015 Assessment Years 2000-01 To 2005-06 & Assessment Year-2006-07
44A of the Act she is not required to maintain regular books of accounts. The addition made by Ld. A.O is entirely based on estimation and guess work. No incriminating material was found during the course of search. 119. Per contra Ld. Departmental Representative vehemently argued supporting the orders of both the lower authorities. 120. We have heard rival contentions