THE ASSTT. COMMR. INCOME TAX, CIRCLE-1,, RAJKOT-GUJARAT vs. M/S KRISHNA DEVELOPERS,, RAJKOT-GUJARAT
In the result, the appeal filed by the Revenue is dismissed, and the ground raised by the assessee in the CO is allowed
ITA 620/RJT/2014[2011-12]Status: DisposedITAT Rajkot27 May 2019AY 2011-12
Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita No.620/Rjt/2014 With C.O.No.4/Rjt/2015 "नधा"रण वष"/Asstt. Year: 2011-2012 A.C.I.T., M/S.Krishna Developers, Circle-1, Business Centre, Vs. Junagadh. 1St Floor, Bus Station Road, Lal Bahadur Society, Junagadh.
For Appellant: Shri Mehul Ranpura, A.R
Section 145(3)
TDS details were submitted.
3) The provisions of section 145(3) of the Act are applicable where the AO is not satisfied with the correctness or completeness of the accounts, and the assessee has not been following the method specified in sub-section (1) of accounting standard as notified under sub-section (2) regularly.
In relation to non maintenance
