BASIR AHMED SISODIA vs. THE INCOME TAX OFFICER
Appeal is allowed
C.A. No.-006110-006110 - 2009Supreme Court24 Apr 2020
Bench: HON'BLE MR. JUSTICE A.M. KHANWILKAR
Section 143(2)Section 24(1)Section 260ASection 272(1)(c)Section 68
6
7.
The appellant/assessee in the present civil appeal has
reiterated the argument that the Officer, having made the
addition under Section 144 of the 1961 Act being “best judgment
assessment”, had invoked powers under subSection (3) of
Section 145. For, assessment under Section 144 is done only if
the books are rejected. In that case, the same books cannot
