YOGESH GINNING MILL, PROP. YOGESH CHAND GUPTA,GOVINDGARH vs. ACIT, ALWAR

In the result, the appeals filed by the assessee are allowed

Bench: This Tribunal Which Were Passed By The Commissioner Of Income Tax (Appeal)- 4, Jaipur [ For Short Cit(A) ] Passed On Dates & F For The Assessment Years Mentioned As Tabulated Here In Below, In Turn Those Orders Were Arises Because The Assessee Has Yogesh Ginning Mill Vs. Acit

145(3) by rejecting the books. 35. That the learned appellate authority has molded the facts as per his convenience, which is wrong. It is mentioned as reproduced above that learned assessing authority had asked for “bills/Vouchers etc.” through notice u/s 142(1), i.e. they have specifically asked for purchase and sales bills. But it is to be submitted that